Treasury Regulations · 26 CFR
§ 31.3121(a)(3)-1. Retirement payments.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3121(a)(3)
Cite as 26 CFR § 31.3121(a)(3)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 3121(a)(3)
- Length
- 71 words · about 1 min to read
- Defines
- 1 term
The term “wages” does not include any payment made by an employer to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of the employee's retirement. Thus, payments made to an employee on account of his retirement are excluded from wages under this exception even though not made under a plan or system.
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart B Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
- General Provisions
Nearby sections
- § 31.3121(a)-2 Wages; when paid and received.
- § 31.3121(a)-3 Reimbursement and other expense allowance amounts.
- § 31.3121(a)(1)-1 Annual wage limitation.
- § 31.3121(a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
- § 31.3121(a)(3)-1 Retirement payments.
- § 31.3121(a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- § 31.3121(a)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- § 31.3121(a)(5)-2 Payments under or to an annuity contract described in section 403(b).
- § 31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.