Treasury Regulations · 26 CFR
§ 31.3306(b)(2)-1. Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
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. § 3306(b)(2)
Cite as 26 CFR § 31.3306(b)(2)-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. § 3306(b)(2)
- Length
- 284 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(a) The term “wages” does not include the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of:
¶(1) An employee's retirement,
¶(2) Sickness or accident disability of an employee or any of his dependents,
¶(3) Medical or hospitalization expenses in connection with sickness or accident disability of an employee or any of his dependents, or
¶(4) Death of an employee or any of his dependents.
¶(b) The plan or system established by an employer need not provide for payments on account of all of the specified items, but such plan or system may provide for any one or more of such items. Payments for any one or more of such items under a plan or system established by an employer solely for the dependents of his employees are not within this exclusion from wages.
¶(c) Dependents of an employee include the employee's husband or wife, children, and any other members of the employee's immediate family.
¶(d) It is immaterial for purposes of this exclusion whether the amount or possibility of such benefit payments is taken into consideration in fixing the amount of an employee's remuneration or whether such payments are required, expressly or impliedly, by the contract of service.
Terms defined here
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Cross-references
Computed from the citations in the text of 26 CFR.
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 D Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
Nearby sections
- § 31.3306(b)-1 Wages.
- § 31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary).
- § 31.3306(b)-2 Reimbursement and other expense allowance amounts.
- § 31.3306(b)(1)-1 $3,000 limitation.
- § 31.3306(b)(2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
- § 31.3306(b)(3)-1 Retirement payments.
- § 31.3306(b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- § 31.3306(b)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- § 31.3306(b)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.