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Electronic Code of Federal Regulations

e-CFR data is current as of February 14, 2020

Title 26Chapter ISubchapter CPart 31Subpart B → §31.3111-2


Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)


§31.3111-2   Rates and computation of employer tax.

(a) Old-age, survivors, and disability insurance. The rates of employer tax for old-age, survivors, and disability insurance with respect to wages paid in calendar years after 1954 are as follows:

Calendar yearPercent
1955 and 19562
1957 and 19582.25
19592.5
1960 and 19613
19623.125
1963 to 1965, both inclusive3.625
19663.85
19673.9
19683.8
1969 and 19704.2
1971 and 19724.6
19734.85
1974 to 2010, both inclusive4.95
2011 and subsequent calendar years5.95

(b) Hospital insurance. The rates of employer tax for hospital insurance with respect to wages paid in calendar years after 1965 are as follows:

Calendar yearPercent
19660.35
1967.50
1968 to 1972, both inclusive.60
19731.0
1974 to 1977, both inclusive0.90
1978 to 1980, both inclusive1.10
1981 to 1985, both inclusive1.35
1986 and subsequent calendar years1.50

(c) Computation of employer tax. The employer tax is computed by applying to the wages paid by the employer the rate in effect at the time such wages are paid.

[T.D. 6983, 33 FR 18014, Dec. 4, 1968, as amended by T.D. 7374, 40 FR 30948, July 24, 1975]

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