# Treas. Reg. § 31.3231(e)-2: Contribution base.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3231(e)-2>. Interprets 26 U.S.C. § 3231.

The term compensation does not include any remuneration paid during any calendar year by an employer to an employee for services rendered in excess of the applicable contribution base. For rules applying this provision, see § 31.3121(a)(1)-1. 

[T.D. 8582, 59 FR 66191, Dec. 23, 1994]