26 CFR · Internal Revenue
§ 31.3121(a)(6)-1 — Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
26 CFR § 31.3121(a)(6)-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)(6)-1 (Payment by an employer of employee tax under section 3101 or employee contributions under a State law.) 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)(6)-1 (2026).
Text
§ 31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
The term “wages” does not include any payment by an employer (without deduction from the remuneration of, or other reimbursement from, the employee) of either (a) the employee tax imposed by section 3101 or the corresponding section of prior law, or (b) any payment required from an employee under a State unemployment compensation law.
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Related
§ 31.3121
26 C.F.R. § 31.3121
Nearby Sections
11
§ 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.§ 31.3121(a)(6)-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law.§ 31.3121(a)(7)-1
Payments for services not in the course of employer's trade or business or for domestic service.§ 31.3121(a)(8)-1
Payments for agricultural labor.§ 31.3121(a)(9)-1
§ 31.3121(a)(9)-1 [Reserved]§ 31.3121(a)(10)-1
Payments to certain home workers.§ 31.3121(a)(11)-1
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Bluebook (online)
26 C.F.R. § 31.3121(a)(6)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(a)(6)-1.