Amended 1976, 1983, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647 struck out subsec. (d) which related to quarterly payment of railroad unemployment repayment tax.
- 1983 Pub. L. 98-76 Pub. L. 98–76 added subsec. (d).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(11)(A), redesignated subsec. (d) as (c). Former subsec. (c), which related to the percentage reduction for 1970 and 1971 of the tax computed in subsec. (b), was struck out.
(a) General rule Every person who for the calendar year is an employer (as defined in section 3306(a)) shall—
Amended 1976, 1989
- 1989 Pub. L. 101-239 Pub. L. 101–239 substituted “subsection (c)” for “subsections (c) and (d)” in last sentence.
- 1976 Pub. L. 94-566 Pub. L. 94–566, § 114(b), amended subsec. (a) generally, changing the general rule covering payment of Federal unemployment tax on a quarterly or other time period basis to conform to the altered definitions of employment and wages pertaining to domestic and agricultural service in section 3306 of this title.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(11)(B), (b)(13)(A), substituted “subsection (c)” for “subsections (c) and (d)” and struck out “or his delegate” after “Secretary”.
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(1) if the person is such an employer for the preceding calendar year (determined by only taking into account wages paid and employment during such preceding calendar year), compute the tax imposed by section 3301 for each of the first 3 calendar quarters in the calendar year on wages paid for services with respect to which the person is such an employer for such preceding calendar year (as so determined), and
Amended 1970
- 1970 Pub. L. 91-373 Pub. L. 91–373, § 101(b)(1), reduced from 4 to 1 the number of individuals which a person had to employ on each of some 20 days during the preceding calendar year and inserted provision covering persons who, during any calendar quarter in the preceding calendar year, paid wages of $1,500 or more.
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(2) if the person is not such an employer for the preceding calendar year with respect to any services (as so determined), compute the tax imposed by section 3301 on wages paid for services with respect to which the person is not such an employer for the preceding calendar year (as so determined)—
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(A) for the period beginning with the first day of the calendar year and ending with the last day of the calendar quarter (excluding the last calendar quarter) in which such person becomes such an employer with respect to such services, and
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(B) for the third calendar quarter of such year, if the period specified in subparagraph (A) includes only the first two calendar quarters of the calendar year.
The tax for any calendar quarter or other period shall be computed as provided in subsection (b) and the tax as so computed shall, except as otherwise provided in subsection (c), be paid in such manner and at such time as may be provided in regulations prescribed by the Secretary.
(b) Computation of tax The tax for any calendar quarter or other period referred to in paragraph (1) or (2) of subsection (a) shall be computed by multiplying the amount of wages (as defined in section 3306(b)) paid in such calendar quarter or other period by 0.6 percent. In the case of wages paid in any calendar quarter or other period during a calendar year to which paragraph (1) of section 3301 applies, the amount of such wages shall be multiplied by 0.8 percent in lieu of 0.6 percent.
Amended 1970, 1972, 1976, 1982
- 1982 Pub. L. 97-248 Pub. L. 97–248, § 271(c)(3)(C), substituted “0.6” for “0.5” in two places.
- 1982 Pub. L. 97-248 Pub. L. 97–248, § 271(b)(2)(C), substituted “0.8” for “0.7”.
- 1976 Pub. L. 94-566 Pub. L. 94–566, § 211(e)(3) [(c)(3)], substituted “In the case of wages paid in any calendar quarter or other period during a calendar year to which paragraph (1) of section 3301 applies, the amount of such wages shall be multiplied by 0.7 percent in lieu of 0.5 percent” for “In the case of wages paid in any calendar quarter or other period during 1973, the amount of such wages shall be multiplied by 0.58 percent in lieu of 0.5 percent”.
- 1972 Pub. L. 92-329 Pub. L. 92–329 inserted provisions setting forth the computation of tax in the case of wages paid in any calendar quarter or other period during 1973.
- 1970 Pub. L. 91-373 Pub. L. 91–373, § 101(b)(2), substituted “0.5 percent” for “the number of percentage points (including fractional points) by which the rate of tax specified in section 3301 exceeds .7 percent”. be the date on which payment would have been required if such remainder had been the tax.
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(c) Special rule where accumulated amount does not exceed $100 Nothing in this section shall require the payment of tax with respect to any calendar quarter or other period if the tax under section 3301 for such period, plus any unpaid amounts for prior periods in the calendar year, does not exceed $100.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(11)(A), redesignated subsec. (d) as (c). Former subsec. (c), which related to the percentage reduction for 1970 and 1971 of the tax computed in subsec. (b), was struck out.