26 U.S.C. § 3101

Editorial Notes

References in Text

section 433 of Title 42Section 233 of the Social Security Act, referred to in subsec. (c), is classified to , The Public Health and Welfare.

Amendments

Pub. L. 115–1412018—Subsec. (a). inserted period at end.

Pub. L. 113–2952014—Subsec. (a). substituted “6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b))” for “the following percentages of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b))—” and table of rates.

Pub. L. 111–148, § 9015(a)(1)Dec. 31, 19852010—Subsec. (b). , designated existing text as par. (1), inserted heading, substituted “1.45 percent of the” for “the following percentages of the” and “(as defined in section 3121(b)).” for “(as defined in section 3121(b))—”, struck out former pars. (1) to (6), which related to rates in calendar years 1974 to 1985 and after , and added par. (2).

Pub. L. 111–152, § 1402(b)(1)(A)Subsec. (b)(2). , added subpar. (B) and redesignated former subpar. (B) as (C).

Pub. L. 111–148, § 10906(a), substituted “0.9 percent” for “0.5 percent” in introductory provisions.

Pub. L. 108–2032004—Subsec. (c). substituted “exclusively to the laws applicable to” for “to taxes or contributions for similar purposes under”.

Pub. L. 98–21Dec. 31, 19891983—Subsec. (a). substituted table of rates for former pars. (1) to (7) which had imposed a tax on the income of every individual (1) with respect to wages received during the calendar years 1974 through 1977 at the rate of 4.95 percent; (2) with respect to wages received during the calendar year 1978 at the rate of 5.05 percent; (3) with respect to wages received during the calendar years 1979 and 1980 at the rate of 5.08 percent; (4) with respect to wages received during the calendar year 1981 at the rate of 5.35 percent; (5) with respect to wages received during the calendar years 1982 through 1984 at the rate of 5.40 percent; (6) with respect to wages received during the calendar years 1985 through 1989 at the rate of 5.70 percent; and (7) with respect to wages received after , at the rate of 6.20 percent.

Pub. L. 95–216, § 101(a)(1)December 31, 20101977—Subsec. (a). , substituted “1974 through 1977” for “1974 through 2010” in par. (1), substituted “wages received during the calendar year 1978, the rate shall be 5.05 percent” for “wages received after , the rate shall be 5.95 percent” in par. (2), and added pars. (3) to (7).

Pub. L. 95–216, § 101(b)(1)December 31, 1985Subsec. (b). , substituted “wages received during the calendar year 1978, the rate shall be 1.00 percent” for “wages received during the calendar years 1978 through 1980, the rate shall be 1.10 percent” in par. (2), substituted “wages received during the calendar years 1979 and 1980, the rate shall be 1.05 percent” for “wages received during the calendar years 1981 through 1985, the rate shall be 1.35 percent”, in par. (3), substituted “wages received during the calendar years 1981 through 1984, the rate shall be 1.30 percent” for “wages received after , the rate shall be 1.50 percent” in par. (4), and added pars. (5) and (6).

Pub. L. 95–216, § 317(b)(2)Subsec. (c). , added subsec. (c).

Pub. L. 94–455, § 1903(a)(1)(A)1976—Subsec. (a). , redesignated pars. (5) and (6) as (1) and (2), respectively. Former pars. (1) to (4), which related to a tax rate of 3.8 percent with respect to wages received during the calendar year 1968, a tax rate of 4.2 percent with respect to wages received during the calendar years 1969 and 1970, a tax rate of 4.6 percent with respect to wages received during the calendar years 1971 and 1972, and a tax rate of 4.85 percent with respect to wages received during the calendar year 1973, respectively, were struck out.

Pub. L. 94–455, § 1903(a)(1)(B)Subsec. (b). , redesignated pars. (3) to (6) as (1) to (4), respectively. Former pars. (1) and (2), which related to a tax rate of .60 percent with respect to wages received during the calendar years 1968, 1969, 1970, 1971, and 1972 and a tax rate of 1.0 percent with respect to wages received during the calendar year 1973, respectively, were struck out.

Pub. L. 93–233, § 6(a)(1)1973—Subsec. (a)(4). , struck out provision for application of 4.85 percent rate of tax during calendar years 1974, 1975, 1976, and 1977.

Pub. L. 93–233, § 6(a)(1)Subsec. (a)(5). , increased rate of tax from 4.80 percent to 4.95 percent and substituted calendar year “1974” for “1978” as the initial year for application of such rate.

Pub. L. 93–233, § 6(a)(1)Subsec. (a)(6). , increased rate of tax from 5.85 percent to 5.95 percent.

Pub. L. 93–233, § 6(b)(2)Subsec. (b)(2). , struck out provision for application of 1.0 percent rate of tax during calendar years 1974, 1975, 1976, and 1977.

Pub. L. 93–233, § 6(b)(2)Subsec. (b)(3). , incorporated former provision of par. (2) for taxation of wages received during calendar years 1974, 1975, 1976, and 1977, decreased the applicable rate of tax from 1.0 percent to 0.90 percent, and struck out provision for 1.25 percent rate of tax for calendar years 1978, 1979, 1980.

Pub. L. 93–233, § 6(b)(2)Subsec. (b)(4). , incorporated former provision of par. (3) for taxation of wages received during calendar years 1978, 1979, and 1980, decreased the applicable rate of tax from 1.25 percent to 1.10 percent, and struck out provision for 1.35 percent rate of tax for calendar years 1981, 1982, 1983, 1984, and 1985.

Pub. L. 93–233, § 6(b)(2)Dec. 31, 1985Subsec. (b)(5). , incorporated former provision of par. (4) for taxation of wages received during calendar years 1981 through 1985 at applicable 1.35 percent rate of tax and struck out provision for 1.45 percent rate of tax for wages received after .

Pub. L. 93–233, § 6(b)(2)Dec. 31, 1985Subsec. (b)(6). , incorporated former provision of par. (5) for taxation of wages received after and increased the applicable rate of tax from 1.45 to 1.50 percent.

Pub. L. 92–603, § 135(a)(2)(A)1972—Subsec. (a)(3). , substituted “the calendar years 1971 and 1972” for “any of the calendar years 1971 through 1977”.

Pub. L. 92–336, § 204(a)(2)December 31, 2010December 31, 1975Subsec. (a)(3) to (5). , substituted “any of the calendar years 1971 through 1977” for “the calendar years 1971 and 1972” in par. (3), “any of the calendar years 1978 through 2010” for “the calendar years 1973, 1974, and 1975” and “4.5” for “5.0” in par. (4), and “” for “” and “5.35” for “5.15” in par. (5).

Pub. L. 92–603, § 135(a)(2)(B)Subsec. (a)(4). , substituted “wages received during the calendar years 1973, 1974, 1975, 1976, and 1977, the rate shall be 4.85 percent;” for “wages paid during any of the calendar years 1978 through 2010, the rate shall be 4.5 per cent; and”.

Pub. L. 92–603, § 135(a)(2)(B)December 31, 2010Subsec. (a)(5). , substituted “wages received during the calendar years 1978 through 2010, the rate shall be 4.80 percent; and” for “wages paid after , the rate shall be 5.35 percent”.

Pub. L. 92–603, § 135(a)(2)(B)Subsec. (a)(6). , added par. (6).

Pub. L. 92–603, § 135(b)(2)Subsec. (b)(2). , increased rate of tax from 0.9 percent to 1.0 percent.

Pub. L. 92–336, § 204(b)(2)Subsec. (b)(2) to (5). , inserted references to 1976 and 1977 and substituted “0.9” for “0.65” in par. (2), substituted references for the calendar years 1978 through 1985 for references to the calendar years 1976 through 1979 and substituted “1.0” for “0.70” in par. (3), substituted references for the calendar years 1986 through 1992 for references to the calendar years 1980 through 1986 and substituted “1.1” for “0.80” in par. (4), and substituted “1992” for “1986” and “1.2” for “0.90” in par. (5).

Pub. L. 92–603, § 135(b)(2)Subsec. (b)(3). , substituted “and 1980, the rate shall be 1.25 percent” for “1980, 1981, 1982, 1983, 1984, and 1985, the rate shall be 1.0 percent”.

Pub. L. 92–603, § 135(b)(2)Subsec. (b)(4). , substituted “1981, 1982, 1983, 1984, and 1985, the rate shall be 1.35 percent; and” for “1986, 1987, 1988, 1990, 1991, and 1992, the rate shall be 1.1 percent; and”.

Pub. L. 92–603, § 135(b)(2)December 31, 1985December 31, 1992Subsec. (b)(5). , substituted “, the rate shall be 1.45 percent” for “, the rate shall be 1.2 percent”.

Pub. L. 92–5December 31, 19721971—Subsec. (a)(4). substituted “with respect to wages received during the calendar years 1973, 1974, and 1975, the rate shall be 5.0 percent; and” for “with respect to wages received after , the rate shall be 5.0 percent”.

Pub. L. 92–5Subsec. (a)(5). added par. (5).

Pub. L. 90–248, § 109(a)(2)1968—Subsec. (a)(1) to (4). , substituted “1968” and “3.8” for “1966” and “3.85” in par. (1) and “1969 and 1970” and “4.2” for “1967 and 1968” and “3.9” in par. (2), struck out reference to calendar years 1969 and 1970 from par. (3) and substituted “4.6” and “4.4”, and substituted “5.0” for “4.85” in par. (4).

Pub. L. 90–248, § 109(b)(2)Subsec. (b)(1) to (5). , struck out par. (1) provision for employee rate of 0.35 percent of wages received with respect to employment during calendar year 1966, redesignated pars. (2) to (6) as (1) to (5), struck out reference to “1967” in such par. (1) and increased the rate by 0.10 percent to 0.60, 0.65, 0.70, 0.80, and 0.90 in pars. (1) to (5), respectively.

Pub. L. 89–97, § 321(b)Dec. 31, 19861965—, divided the total tax imposed under the entire section upon income through a tax equal to percentages of wages into two separate taxes by dividing the section into subsecs. (a) and (b), with subsec. (a) reflecting the tax for old-age, survivors, and disability insurance and subsec. (b) reflecting the tax for hospital insurance, but, in the case of subsec. (b), without regard to the provisions of section 3121(b)(9) insofar as it relates to employees; increased from 4⅛ percent to 4.20 percent the rate of total tax imposed by the entire section upon wages received during calendar year 1966 (resulting from a tax of 3.85 percent under subsec. (a) and 0.35 percent under subsec. (b)), increased from 4⅛ percent to 4.40 percent the rate of total tax imposed by the entire section upon wages received during calendar year 1967 (resulting from a tax of 3.9 percent under subsec. (a) and 0.50 percent under subsec. (b)), reduced from 4⅝ percent to 4.40 percent the rate of total tax imposed by the entire section upon wages received during calendar year 1968, (resulting from a tax of 3.9 percent under subsec. (a) and 0.50 percent under subsec. (b)), increased from 4⅝ percent to 4.90 percent the rate for calendar years 1969, 1970, 1971, and 1972 (resulting from a tax of 4.4 percent under subsec. (a) and 0.50 percent under subsec. (b)), increased from 4⅝ percent to 5.40 percent the rate for calendar years 1973, 1974, and 1975, (resulting from a tax of 4.85 percent under subsec. (a) and 0.55 percent under subsec. (b)), increased from 4⅝ percent to 5.45 percent the rate for calendar years 1976, 1977, 1978, and 1979 (resulting from a tax of 4.85 percent under subsec. (a) and 0.60 percent under subsec. (b)), increased from 4⅝ percent to 5.55 percent the rate for calendar years 1980 through 1986 (resulting from a tax of 4.85 percent under subsec. (a) and 0.70 percent under subsec. (b)), and increased the rate for calendar years after , to 5.65 percent (resulting from a tax of 4.85 percent under subsec. (a) and 0.80 percent under subsec. (b)).

Pub. L. 89–97, § 111(c)(5)Subsec. (b). , struck out “, but without regard to the provisions of paragraph (9) thereof insofar as it relates to employees” after “as defined in section 3121(b)”.

Pub. L. 87–64December 31, 19681961— increased rate of tax for calendar year 1962 from 3 to 3⅛ percent, calendar years 1963 to 1965, inclusive, from 3½ to 3⅝ percent, calendar years 1966 and 1967 from 4 to 4⅛ percent, calendar year 1968 from 4 to 4⅝ percent, and for calendar years after , from 4½ to 4⅝ percent.

Pub. L. 85–840Dec. 31, 1968Dec. 31, 19741958— increased rate of tax by substituting provisions imposing a tax of 2½% for calendar year 1959, 3% for calendar years 1960 to 1962, 3½% for calendar years 1963 to 1965, 4% for calendar years 1966 to 1968, and 4½% for calendar years beginning after , for provisions which imposed a tax of 2¼% for calendar years 1957 to 1959, 2¾% for calendar years 1960 to 1964, 3¼% for calendar years 1965 to 1969, 3¾% for calendar years 1970 to 1974, and 4¼% for calendar years beginning after .

Aug. 1, 19561956—Act , increased rate of tax with respect to wages received during calendar years 1957 to 1959, and for all calendar years thereafter, by one-quarter percent.

Sept. 1, 19541954—Act , increased the 3¼ percent rate of tax for the calendar year 1970 and subsequent years to 3½ percent for calendar years 1970 to 1974 and 4 percent for 1975 and subsequent years.

Statutory Notes and Related Subsidiaries

Effective Date of 2014 Amendment

Pub. L. 113–295Dec. 19, 2014section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .

Effective Date of 2010 Amendment

Pub. L. 111–152Dec. 31, 2012section 1402(b)(3) of Pub. L. 111–152section 1401 of this titleAmendment by applicable with respect to remuneration received, and taxable years beginning after, , see , set out as a note under .

section 9015(a)(1) of Pub. L. 111–148Dec. 31, 2012section 9015(c) of Pub. L. 111–148section 164 of this titleAmendment by applicable with respect to remuneration received, and taxable years beginning, after , see , set out as a note under .

section 10906(a) of Pub. L. 111–148Dec. 31, 2012section 10906(c) of Pub. L. 111–148section 1401 of this titleAmendment by applicable with respect to remuneration received, and taxable years beginning, after , see , set out as a note under .

Effective Date of 1983 Amendment

Pub. L. 98–21, title I, § 123(a)(3)Apr. 20, 198397 Stat. 88

Effective Date of 1977 Amendment

Pub. L. 95–216section 104 of Pub. L. 95–216section 1401 of this titleAmendment by applicable with respect to remuneration paid or received, and taxable years beginning, after 1977, see , set out as a note under .

Effective Date of 1976 Amendment

Pub. L. 94–455, title XIX, § 1903(d)Oct. 4, 197690 Stat. 1810Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

Effective Date of 1973 Amendment

Pub. L. 93–233December 31, 1973section 6(c) of Pub. L. 93–233section 1401 of this titleAmendment by applicable only with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1972 Amendments

Pub. L. 92–603Dec. 31, 1972section 135(c) of Pub. L. 92–603section 1401 of this titleAmendment by applicable only with respect to remuneration paid after , see , set out as a note under .

Pub. L. 92–336December 31, 1972section 204(c) of Pub. L. 92–336section 1401 of this titleAmendment by applicable only with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1971 Amendment

Pub. L. 92–5, title II, § 204(b)Mar. 17, 197185 Stat. 12

Effective Date of 1968 Amendment

Pub. L. 90–248Dec. 31, 1967section 109(c) of Pub. L. 90–248section 1401 of this titleAmendment by applicable only with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1965 Amendment

section 111(c)(5) of Pub. L. 89–97section 111(e) of Pub. L. 89–97section 1395i–1 of Title 42Amendment by applicable to calendar year 1966 or to any subsequent calendar year but only if by October 1 immediately preceding such calendar year the Railroad Retirement Tax Act (section 3201 et seq. of this title) provides for a maximum amount of monthly compensation taxable under such Act during all months of such calendar year equal to one-twelfth of maximum wages which Federal Insurance Contributions Act (section 3101 et seq. of this title) provides may be counted for such calendar year, see , set out as an Effective Date note under , The Public Health and Welfare.

section 321(b) of Pub. L. 89–97December 31, 1965section 321(d) of Pub. L. 89–97section 1401 of this titleAmendment by applicable with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1961 Amendment

Pub. L. 87–64Dec. 31, 1961section 201(d) of Pub. L. 87–64section 1401 of this titleAmendment by applicable with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1958 Amendment

Pub. L. 85–840Dec. 31, 1958section 401(d) of Pub. L. 85–840section 1401 of this titleAmendment by applicable with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1956 Amendment

Aug. 1, 1956Dec. 31, 1956Aug. 1, 1956section 1401 of this titleAmendment by act , applicable with respect to remuneration paid after , see section 202(d) of such act , set out as a note under .

Temporary Employee Payroll Tax Cut

26 U.S.C. 3101(a)section 601 of Pub. L. 111–312section 1401 of this titleNotwithstanding any other provision of law, with respect to remuneration received during calendar years 2011 and 2012, the rate of tax under to be 4.2 percent, see , set out as a note under .

January 1, 1982June 30, 1982Pub. L. 97–123Penalties and Interest Not Assessed for Failure To Make Timely Payment During Period , to , of Taxes Attributable to Amendments by

Pub. L. 97–123, § 3(f)Dec. 29, 198195 Stat. 1663Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

References to Social Security Act

Act Sept. 1, 1954, ch. 1206, title IV, § 40268 Stat. 1098Oct. 22, 1986Pub. L. 99–514, § 2100 Stat. 2095