# Treas. Reg. § 31.3111-1: Measure of employer tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3111-1>. Interprets 26 U.S.C. § 3111.

The employer tax is measured by the amount of wages paid after 1954 with respect to employment after 1936. See § 31.3121(a)-1, relating to wages, and §§ 31.3121(b)-1 to 31.3121(b)-4, inclusive, relating to employment. For provisions relating to time of payment of wages, see § 31.3121(a)-2. 

[T.D. 6744, 29 FR 8306, July 2, 1964]