# Treas. Reg. § 31.3111-3: When employer tax attaches.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3111-3>. Interprets 26 U.S.C. § 3111.

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