# Treas. Reg. § 31.3111-5: Manner and time of payment of employer tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3111-5>. Interprets 26 U.S.C. § 3111.

The employer tax is payable to the district director in the manner and at the time prescribed in Subpart G of the regulations in this part.