26 CFR · Internal Revenue
§ 31.3121(a)(3)-1 — Retirement payments.
26 CFR § 31.3121(a)(3)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.3121(a)(3)-1 (Retirement payments.) 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
26 C.F.R. § 31.3121(a)(3)-1 (2026).
Text
§ 31.3121(a)(3)-1 Retirement payments.
The term “wages” does not include any payment made by an employer to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of the employee's retirement. Thus, payments made to an employee on account of his retirement are excluded from wages under this exception even though not made under a plan or system.
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Related
§ 31.3121
26 C.F.R. § 31.3121
Nearby Sections
11
§ 31.3121(a)-1T
Question and answer relating to the definition of wages in section 3121(a) (Temporary).§ 31.3121(a)-2
Wages; when paid and received.§ 31.3121(a)-3
Reimbursement and other expense allowance amounts.§ 31.3121(a)(1)-1
Annual wage limitation.§ 31.3121(a)(2)-1
Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.§ 31.3121(a)(3)-1
Retirement payments.§ 31.3121(a)(4)-1
Payments on account of sickness or accident disability, or medical or hospitalization expenses.§ 31.3121(a)(5)-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3121(a)(3)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(a)(3)-1.