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§ 31.3111-2 - Rates and computation of employer tax.

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Old-age, survivors, and disability insurance. The rates of employer tax for old-age, survivors, and disability insurance with respect to wages paid in calendar years after 1954 are as follows:

Hospital insurance. The rates of employer tax for hospital insurance with respect to wages paid in calendar years after 1965 are as follows:

Computation of employer tax. The employer tax is computed by applying to the wages paid by the employer the rate in effect at the time such wages are paid.

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§ 31.3111-1 - Measure of employer tax.
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§ 31.3111-3 - When employer tax attaches.