# Treas. Reg. § 31.3101-3: When employee tax attaches.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3101-3>. Interprets 26 U.S.C. § 3101.

The employee tax attaches at the time that the wages are received by the employee. For provisions relating to the time of such receipt, see § 31.3121(a)-2.