# Treas. Reg. § 31.3111-2: Rates and computation of employer tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3111-2>. Interprets 26 U.S.C. § 3111.

(a) Old-age, survivors, and disability insurance. The rates of employer tax for old-age, survivors, and disability insurance with respect to wages paid in calendar years after 1954 are as follows: 

| Calendar year | Percent |
| --- | --- |
| 1955 and 1956 | 2 |
| 1957 and 1958 | 2.25 |
| 1959 | 2.5 |
| 1960 and 1961 | 3 |
| 1962 | 3.125 |
| 1963 to 1965, both inclusive | 3.625 |
| 1966 | 3.85 |
| 1967 | 3.9 |
| 1968 | 3.8 |
| 1969 and 1970 | 4.2 |
| 1971 and 1972 | 4.6 |
| 1973 | 4.85 |
| 1974 to 2010, both inclusive | 4.95 |
| 2011 and subsequent calendar years | 5.95 |

(b) Hospital insurance. The rates of employer tax for hospital insurance with respect to wages paid in calendar years after 1965 are as follows: 

| Calendar year | Percent |
| --- | --- |
| 1966 | 0.35 |
| 1967 | .50 |
| 1968 to 1972, both inclusive | .60 |
| 1973 | 1.0 |
| 1974 to 1977, both inclusive | 0.90 |
| 1978 to 1980, both inclusive | 1.10 |
| 1981 to 1985, both inclusive | 1.35 |
| 1986 and subsequent calendar years | 1.50 |

(c) Computation of employer tax. The employer tax is computed by applying to the wages paid by the employer the rate in effect at the time such wages are paid. 

[T.D. 6983, 33 FR 18014, Dec. 4, 1968, as amended by T.D. 7374, 40 FR 30948, July 24, 1975]