26 C.F.R. § 31.3301-3

Current through September 30, 2024
Section 31.3301-3 - Rate and computation of tax
(a) The rates of tax with respect to wages paid in calendar years after 1954 are as follows:

Percent
In the calendar years 1955 to 1960, both inclusive3
In the calendar year 19613.1
In the calendar year 19623.5
In the calendar year 19633.35
In the calendar year 1964 and subsequent calendar years3.1

(b) The tax is computed by applying to the wages paid in a calendar year, with respect to employment after December 31, 1938, the rate in effect at the time the wages are paid.

26 C.F.R. §31.3301-3

T.D. 6658, 28 FR 6632, June 27, 1963