Treasury Regulations · 26 CFR
§ 31.3121(d)-2. Who are employers.
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(d)
Cite as 26 CFR § 31.3121(d)-2
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(d)
- Length
- 140 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
¶(a) Every person is an employer if he employs one or more employees. Neither the number of employees employed nor the period during which any such employee is employed is material for the purpose of determining whether the person for whom the services are performed is an employer.
¶(b) An employer may be an individual, a corporation, a partnership, a trust, an estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture, or other unincorporated organization, group, or entity. A trust or estate, rather than the fiduciary acting for on behalf of the trust or estate, is generally the employer.
¶(c) Although a person may be an employer under this section, services performed in his employ may be of such a nature, or performed under such circumstances, as not to constitute employment (see § 31.3121(b)-3).
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
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(b)(19)-1 Services of certain nonresident aliens.
- § 31.3121(b)(20)-1 Service performed on a boat engaged in catching fish.
- § 31.3121(c)-1 Included and excluded services.
- § 31.3121(d)-1 Who are employees.
- § 31.3121(d)-2 Who are employers.
- § 31.3121(e)-1 State, United States, and citizen.
- § 31.3121(f)-1 American vessel and aircraft.
- § 31.3121(g)-1 Agricultural labor.
- § 31.3121(h)-1 American employer.