26 CFR · Internal Revenue
§ 31.3231(e)-2 — Contribution base.
eCFR · current through Aug 3, 2026
§ 31.3231(e)-2 Contribution base.
The term compensation does not include any remuneration paid during any calendar year by an employer to an employee for services rendered in excess of the applicable contribution base. For rules applying this provision, see § 31.3121(a)(1)-1.
[T.D. 8582, 59 FR 66191, Dec. 23, 1994]
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Related
Nearby Sections
11
§ 31.3231(a)-1
Who are employers.§ 31.3231(b)-1
Who are employees.§ 31.3231(c)-1
Who are employee representatives.§ 31.3231(d)-1
Service.§ 31.3231(e)-1
Compensation.§ 31.3231(e)-2
Contribution base.§ 31.3301-1
Persons liable for tax.§ 31.3301-2
Measure of tax.§ 31.3301-3
Rate and computation of tax.§ 31.3301-4
When wages are paid.§ 31.3302(a)-1
Credit against tax for contributions paid.