# 26 U.S.C. § 3101: Rate of tax Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 3101(a)(1). ## § 3101(a) Old-age, survivors, and disability insurance In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to 6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)). ## § 3101(b) Hospital insurance **§ 3101(b)(1) In general.** In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)). **§ 3101(b)(2) Additional tax.** In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with respect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012, and which are in excess of— **§ 3101(b)(2)(A)** in the case of a joint return, $250,000, **§ 3101(b)(2)(B)** in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under subparagraph (A), and **§ 3101(b)(2)(C)** in any other case, $200,000. ## § 3101(c) Relief from taxes in cases covered by certain international agreements During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social security system of such foreign country. ## Regulations - [Treas. Reg. § 31.3101-1](/26/reg/31.3101-1.md): Measure of employee tax. (interprets § 3101) - [Treas. Reg. § 31.3101-2](/26/reg/31.3101-2.md): Rates and computation of employee tax. (interprets § 3101) - [Treas. Reg. § 31.3101-3](/26/reg/31.3101-3.md): When employee tax attaches. (interprets § 3101) ## Final rules - [78 FR 71468](https://www.federalregister.gov/documents/2013/11/29/2013-28411/rules-relating-to-additional-medicare-tax) (2013): Rules Relating to Additional Medicare Tax ## Leading cases - [Zhang v. United States, 640 F.3d 1358 (Fed. Cir. 2011)](https://www.courtlistener.com/opinion/214076/xianli-zhang-v-united-states/) - [Gerstenbluth v. Credit Suisse Securities (USA) LLC, 728 F.3d 139 (2d Cir. 2013)](https://www.courtlistener.com/opinion/1038448/gerstenbluth-v-credit-suisse-securities-usa-llc/) ## Connections Cites: § 3121 Definitions; § 7703 Determination of marital status Cited by: § 45R Employee health insurance expenses of small employers; § 275 Certain taxes; § 406 Employees of foreign affiliates covered by section 3121(l) agreements; § 3102 Deduction of tax from wages; § 3121 Definitions; § 3126 Return and payment by governmental em­ployer; § 3127 Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs; § 3201 Rate of tax; § 3211 Rate of tax; § 3231 Definitions; § 3306 Definitions; § 6051 Receipts for employees; § 6053 Reporting of tips; § 6205 Special rules applicable to certain employment taxes; § 6413 Special rules applicable to certain employment taxes; § 6521 Mitigation of effect of limitation in case of related taxes under different chapters; § 6652 Failure to file certain information returns, registration statements, etc.; § 6654 Failure by individual to pay estimated income tax Derived from: 1939 § 1400 ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 415 - 1954-09-01: [Act Sept. 1, 1954, ch. 1206](/26/act/1954-ch1206.md), 68 Stat. 1094 - 1956-08-01: [Act Aug. 1, 1956, ch. 836](/26/act/1956-ch836.md), 70 Stat. 845 - 1958-08-28: [Pub. L. 85-840](/26/act/85-840.md), 72 Stat. 1041 - 1961-06-30: [Pub. L. 87-64](/26/act/87-64.md), 75 Stat. 141 - 1965-07-30: [Pub. L. 89-97](/26/act/89-97.md), 79 Stat. 342 - 1968-01-02: [Pub. L. 90-248](/26/act/90-248.md), 81 Stat. 836 - 1971-03-17: [Pub. L. 92-5](/26/act/92-5.md), 85 Stat. 11 - 1972-07-01: [Pub. L. 92-336](/26/act/92-336.md), 86 Stat. 421 - 1972-10-30: [Pub. L. 92-603](/26/act/92-603.md), 86 Stat. 1362 - 1973-12-31: [Pub. L. 93-233](/26/act/93-233.md), 87 Stat. 954 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1806 - 1977-12-20: [Pub. L. 95-216](/26/act/95-216.md), 91 Stat. 1510 - 1983-04-20: [Pub. L. 98-21](/26/act/98-21.md), 97 Stat. 87 - 2004-03-02: [Pub. L. 108-203](/26/act/108-203.md), 118 Stat. 530 - 2010-03-23: [Pub. L. 111-148](/26/act/111-148.md), 124 Stat. 870 - 2010-03-30: [Pub. L. 111-152](/26/act/111-152.md), 124 Stat. 1063 - 2014-12-19: [Pub. L. 113-295](/26/act/113-295.md), 128 Stat. 4051 - 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1194