Treasury Regulations · 26 CFR
§ 31.3123-1. Deductions by an employer from remuneration of an employee.
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. § 3123
Cite as 26 CFR § 31.3123-1
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. § 3123
- Length
- 79 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 2
Any amount deducted by an employer from the remuneration of an employee is considered to be part of the employee's remuneration and is considered to be paid to the employee as remuneration at the time that the deduction is made. It is immaterial that any act of Congress or the law of any State requires or permits such deductions and the payment of the amount thereof to the United States, a State, or any political subdivision thereof.
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 2 other regulations
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(r)-1 Election of coverage by religious orders.
- § 31.3121(s)-1 Concurrent employment by related corporations with common paymaster.
- § 31.3121(v)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- § 31.3121(v)(2)-2 Effective dates and transition rules.
- § 31.3123-1 Deductions by an employer from remuneration of an employee.
- § 31.3127-1 Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.
- § 31.3131-1 Recapture of credits.
- § 31.3132-1 Recapture of credits.
- § 31.3134-1 Recapture of credits.