§3221 — Rate of tax
Statute Text — 26 U.S.C. §3221
In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the applicable percentage of compensation paid during any calendar year by such employer for services rendered to such employer. For purposes of the preceding sentence, the term “applicable percentage” means the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section 3111 for the calendar year.
In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the percentage determined under section 3241 for any calendar year of the compensation paid during such calendar year by such employer for services rendered to such employer.
For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).
Treasury Regulations
- Treas. Reg. §Treas. Reg. §31.3221-1 Measure of employer tax
- Treas. Reg. §Treas. Reg. §31.3221-1(a) General Rule—The employer tax is measured by the amount of compensation paid by an employer to its employees.
- Treas. Reg. §Treas. Reg. §31.3221-1(b) Payments by two or more employers in excess of annual compensation limitation.
- Treas. Reg. §Treas. Reg. §31.3221-1(c) Underpayments or overpayments.
- Treas. Reg. §Treas. Reg. §31.3221-2 Rates and computation of employer tax
- Treas. Reg. §Treas. Reg. §31.3221-2(a) Rates—(1)(i) Tier 1 tax.
- Treas. Reg. §Treas. Reg. §31.3221-2(b) §31.3221-2(b)
- Treas. Reg. §Treas. Reg. §31.3221-3 Supplemental tax
- Treas. Reg. §Treas. Reg. §31.3221-3(a) Introduction—(1) In general.
- Treas. Reg. §Treas. Reg. §31.3221-3(b) Definition of work-hours—(1) In general.
- Treas. Reg. §Treas. Reg. §31.3221-3(c) Calculation of work-hours—(1) An employer may calculate the work-hours separately for each employee, as described in the examples in this paragraph.
- Treas. Reg. §Treas. Reg. §31.3221-3(d) Safe harbor—(1) In general.
- Treas. Reg. §Treas. Reg. §31.3221-3(e) Effective dates.
- Treas. Reg. §Treas. Reg. §31.3221-3(i) Safe harbor number defined.
- Treas. Reg. §Treas. Reg. §31.3221-4 Exception from supplemental tax
- Treas. Reg. §Treas. Reg. §31.3221-4(a) General rule.
- Treas. Reg. §Treas. Reg. §31.3221-4(b) Definition of supplemental pension plan—(1) In general.
- Treas. Reg. §Treas. Reg. §31.3221-4(c) Collective bargaining agreement.
- Treas. Reg. §Treas. Reg. §31.3221-4(d) Substitute section 3221(d) excise tax.
- Treas. Reg. §Treas. Reg. §31.3221-4(e) Effective date—(1) In general.
- Treas. Reg. §Treas. Reg. §31.3221-5 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act
- Treas. Reg. §Treas. Reg. §31.3221-5(a) Recapture of erroneously refunded credits under the Families First Coronavirus Response Act.
- Treas. Reg. §Treas. Reg. §31.3221-5(b) Recapture of erroneously refunded credits under the Coronavirus Aid, Relief, and Economic Security Act.
- Treas. Reg. §Treas. Reg. §31.3221-5(c) Advance credit amounts erroneously refunded.
- Treas. Reg. §Treas. Reg. §31.3221-5(d) Third party payors.
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