# Treas. Reg. § 31.3201-1: Measure of employee tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3201-1>. Interprets 26 U.S.C. § 3201.

The employee tax is measured by the amount of compensation received for services rendered as an employee. For provisions relating to compensation, see § 31.3231(e)-1. For provisions relating to the circumstances under which certain compensation is to be disregarded for the purpose of determining the employee tax, see paragraphs (b)(1) and (2) of § 31.3231(e)-1. 

[T.D. 8582, 59 FR 66189, Dec. 23, 1994]