# Treas. Reg. § 31.3111-4: Liability for employer tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3111-4>. Interprets 26 U.S.C. § 3111.

The employer is liable for the employer tax with respect to the wages paid to his employees for employment performed for him.