Treasury Regulations · 26 CFR
§ 31.3121(a)-2. Wages; when paid and received.
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)
Cite as 26 CFR § 31.3121(a)-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 20, 1960 by T.D. 6516
- Last amended
- June 19, 2006 by T.D. 9266
- Issued under
- 26 U.S.C. § 3121(a)
- Length
- 940 words · about 4 min to read
- Cross-references
- cites 1 Code section and 5 regulations; cited by 18
¶(a) In general, wages are received by an employee at the time that they are paid by the employer to the employee. Wages are paid by an employer at the time that they are actually or constructively paid unless under paragraph (c) of this section they are deemed to be subsequently paid. For provisions relating to the time when tips received by an employee are deemed paid to the employee, see § 31.3121(q)-1.
¶(b) Wages are constructively paid when they are credited to the account of or set apart for an employee so that they may be drawn upon by him at any time although not then actually reduced to possession. To constitute payment in such a case the wages must be credited to or set apart for the employee without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that they may be drawn upon at any time, and their payment brought within his own control and disposition. For provisions relating to the treatment of deductions from remuneration as payments of remuneration, see § 31.3123-1.
¶(c)
¶(1) The first $100 of cash remuneration paid, either actually or constructively, by an employer in any calendar year to an employee for—
¶(i) Service not in the course of the employer's trade or business, to which § 31.3121(a)(7)-1 is applicable, shall be deemed to be paid by the employer to the employee at the first moment of time in such calendar year that the sum of such cash payments made within such year is at least $100; or
¶(ii) Service performed as a home worker within the meaning of section 3121(d)(3)(C), to which § 31.3121(a)(10)-1 is applicable, shall be deemed to be paid by the employer to the employee at the first moment of time in such calendar year that the sum of such cash payments made within such year is at least $100.
¶(2) Cash remuneration paid, either actually or constructively, by an employer in any calendar year to an employee for domestic service in a private home of the employer to which § 31.3121(a)(7)-1 is applicable, and before the sum of the payments of such cash remuneration equals or exceeds the applicable dollar threshold (as defined in section 3121(x)) for such year, shall be deemed to be paid by the employer to the employee at the first moment of time in such calendar year that the sum of such cash payments made within such year equals or exceeds the applicable dollar threshold (as defined in section 3121(x)) for such year.
¶(3) Cash remuneration paid, either actually or constructively, by an employer in any calendar year to an employee for agricultural labor to which § 31.3121(a)(8)-1 is applicable, and before either of the events described in paragraphs (c)(3)(i) and (c)(3)(ii) of this section has occurred, shall be deemed to be paid by the employer to the employee at the first moment of time in such calendar year that—
¶(i) The sum of the payments of such remuneration is $150 or more; or
¶(ii) The employer's expenditures for agricultural labor in such calendar year equals or exceeds $2,500, except that this paragraph (c)(3)(ii) shall not apply in determining when such remuneration is deemed to be paid under this paragraph if such employee—
¶(A) Is employed as a hand-harvest laborer and is paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment;
¶(B) Commutes daily from his permanent residence to the farm on which he is so employed; and
¶(C) Has been employed in agriculture less than 13 weeks during the preceding calendar year.
¶(4) If an employer pays cash remuneration to an employee for two or more of the types of service referred to in this paragraph, the provisions of this paragraph are to be applied separately to the amount of remuneration attributable to each type of service.
¶(d)
¶(1) The provisions of paragraphs (a) and (b) of this section apply to any payment of wages made on or after January 1, 1955.
¶(2) The provisions of paragraph (c) of this section that apply to any payment of wages made for service not in the course of the employer's trade or business or for service performed as a home worker within the meaning of section 3121(d)(3)(C) apply to any such payment made on or after January 1, 1978. The provisions of paragraph (c) of this section that apply to any payment of wages made for domestic service in a private home of the employer apply to any such payment made on or after January 1, 1994. The provisions of paragraph (c) of this section that apply to any payment of wages made for agricultural labor apply to any such payment made on or after January 1, 1988. For rules applicable to any payment of wages for these services made prior to the dates set forth in this paragraph (d)(2), see § 31.3121(a)-2 in effect at such time (see 26 CFR part 31 contained in the edition of 26 CFR Parts 30 to 39, revised as of April 1, 2006).
[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8306, July 2, 1964; T.D. 7001, 34 FR 999, Jan. 23, 1969; T.D. 9266, 71 FR 35154, June 19, 2006]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 31.3121(q)-1 Tips included for employee taxes.
- § 31.3123-1 Deductions by an employer from remuneration of an employee.
- § 31.3121(a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service.
- § 31.3121(a)(10)-1 Payments to certain home workers.
- § 31.3121(a)(8)-1 Payments for agricultural labor.
Cited by 18 other regulations
- § 1.132-9 Qualified transportation fringes.
- § 31.3101-1 Measure of employee tax.
- § 31.3101-3 When employee tax attaches.
- § 31.3102-1 Collection of, and liability for, employee tax; in general.
- § 31.3111-1 Measure of employer tax.
- § 31.3111-3 When employer tax attaches.
- § 31.3121(a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service.
- § 31.3121(a)(8)-1 Payments for agricultural labor.
- § 31.3121(a)(10)-1 Payments to certain home workers.
- § 31.3121(v)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- § 31.3201-2 Rates and computation of employee tax.
- § 31.3211-2 Rates and computation of employee representative tax.
- § 31.3221-2 Rates and computation of employer tax.
- § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- § 31.6001-2 Additional records under Federal Insurance Contributions Act.
- § 31.6011(a)-1 Returns under Federal Insurance Contributions Act.
- § 31.6011(b)-1 Employers' identification numbers.
- § 31.6011(b)-2 Employees' account numbers.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9266 (71 FR 35154)
- Amended by T.D. 7001 (34 FR 999)
- Amended by T.D. 6744 (29 FR 8306)
- Issued by T.D. 6516 (25 FR 13032)
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)-1 Wages.
- § 31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary).
- § 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.