{"data":{"id":"us/26-cfr-31.3101-2","jurisdiction":"us","citation":"26 CFR 31.3101-2","heading":"-2 Rates and computation of employee tax.","body":"(a) Old-Age, Survivors, and Disability Insurance. The rates of employee tax for Old-Age, Survivors, and Disability Insurance (OASDI) with respect to wages received in calendar years after 1983 are as follows (these regulations do not reflect off-Code revisions to the following rates):\nCalendar year Percent\n1984, 1985, 1986, or 1987 5.7\n1988 or 1989 6.06\n1990 and subsequent years 6.2\n(b)(1) Hospital Insurance. The rates of employee tax for Hospital Insurance (HI) with respect to wages received in calendar years after 1973 are as follows:\nCalendar year Percent\n1974, 1975, 1976, or 1977 0.90\n1978 1.00\n1979 or 1980 1.05\n1981, 1982, 1983, or 1984 1.30\n1985 1.35\n1986 and subsequent years 1.45\n(2) Additional Medicare Tax. (i) The rate of Additional Medicare Tax with respect to wages received in taxable years beginning after December 31, 2012, is as follows:\nTaxable year Percent\nBeginning after December 31, 2012 0.9\n(ii) Individuals are liable for Additional Medicare Tax with respect to wages received in taxable years beginning after December 31, 2012, which are in excess of:\nFilling status Threshold\nMarried individual filing a joint return $250,000\nMarried individual filing a separate return 125,000\nAny other case 200,000\n(c) Computation of employee tax. The employee tax is computed by applying to the wages received by the employee the rates in effect at the time such wages are received.\nExample.\nIn 1989, A performed services for X which constituted employment (see § 31.3121(b)-2). In 1990 A receives from X $1,000 as remuneration for such services. The tax is payable at the 6.2 percent OASDI rate and the 1.45 percent HI rate in effect for the calendar year 1990 (the year in which the wages are received) and not at the 6.06 percent OASDI rate and the 1.45 percent HI rate which were in effect for the calendar year 1989 (the year in which the services were performed).\n(d) Effective/applicability date. Paragraphs (a), (b), and (c) of this section apply to quarters beginning on or after November 29, 2013.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"abf8b87efdb40b0f7c4869cc7ecc74337db047935c41cb1c882bc06b9e02a387","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3101-1","next":"us/26-cfr-31.3101-3"},"notice":"GroundRules: Original legal text. Not legal advice."}