20 CFR · Employees' Benefits
§ 345.104 — Employees and employee representatives not liable.
20 CFR § 345.104
TitleTitle 20: Employees' BenefitsPartPart 345: Employers' Contributions and Contribution Reports
SourceeCFR (current through Apr 3, 2026)
This text of 20 C.F.R. § 345.104 (Employees and employee representatives not liable.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
20 C.F.R. § 345.104 (2026).
Text
§ 345.104 Employees and employee representatives not liable.
The amount of contributions for which an employer is liable under this part shall not be deducted from an employee's compensation, and the Board will not recognize any agreement under which an employee assumes liability for such contributions. Employee representatives under part 205 of this chapter are not employees for purposes of the Railroad Unemployment Insurance Act and are not liable for payment of contributions under this part.
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Nearby Sections
9
§ 345.101
Requirement for contribution.§ 345.102
Multiple employer limitation.§ 345.103
Rate of contribution.§ 345.105
Definitions.§ 345.111
Contribution reports.§ 345.112
Final contribution reports.§ 345.113
Execution of contribution reports.Cite This Page — Counsel Stack
Bluebook (online)
20 C.F.R. § 345.104, Counsel Stack Legal Research, https://law.counselstack.com/cfr/20/345/345.104.