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Code of Federal Regulations Title 20. Employees' Benefits § 20.404.1054 Payments by an employer of employee's tax or employee's contribution under State law

Current as of October 02, 2022 | Updated by FindLaw Staff

(a) We exclude as wages any payment by an employer (described in paragraph (b) of this section) that is not deducted from the employee's salary (or for which reimbursement is not made by the employee) of either—

(1) The tax imposed by section 3101 of the Code (employee's share of Social Security tax);  or

(2) Any payment required from an employee under a State unemployment compensation law.

(b) The payments described in paragraph (a) of this section are not included as wages only if they are made by an employer on behalf of an employee employed in—

(1) Domestic service in the private home of the employer;  or

(2) Agricultural labor.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 20. Employees' Benefits § 20.404.1054 Payments by an employer of employee's tax or employee's contribution under State law - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-20-employees-benefits/cfr-sect-20-404-1054/

Read this complete Code of Federal Regulations Title 20. Employees' Benefits § 20.404.1054 Payments by an employer of employee's tax or employee's contribution under State law on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

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