26 CFR · Internal Revenue
§ 31.3306(b)(3)-1 — Retirement payments.
eCFR · current through Aug 3, 2026
§ 31.3306(b)(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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26 C.F.R. § 31.3306(b)(3)-1 (Retirement payments.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 31.3306(b)-1
Wages.§ 31.3306(b)-1T
Question and answer relating to the definition of wages in section 3306(b) (Temporary).§ 31.3306(b)-2
Reimbursement and other expense allowance amounts.§ 31.3306(b)(1)-1
$3,000 limitation.§ 31.3306(b)(2)-1
Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.§ 31.3306(b)(3)-1
Retirement payments.§ 31.3306(b)(4)-1
Payments on account of sickness or accident disability, or medical or hospitalization expenses.§ 31.3306(b)(5)-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.§ 31.3306(b)(6)-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law.§ 31.3306(b)(7)-1
Payments other than in cash for service not in the course of employer's trade or business.§ 31.3306(b)(8)-1
Payments to employees for non-work periods.