{"data":{"id":"us/26-cfr-31.3111-2","jurisdiction":"us","citation":"26 CFR 31.3111-2","heading":"-2 Rates and computation of employer tax.","body":"(a) 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:\nCalendar year Percent\n1955 and 1956 2\n1957 and 1958 2.25\n1959 2.5\n1960 and 1961 3\n1962 3.125\n1963 to 1965, both inclusive 3.625\n1966 3.85\n1967 3.9\n1968 3.8\n1969 and 1970 4.2\n1971 and 1972 4.6\n1973 4.85\n1974 to 2010, both inclusive 4.95\n2011 and subsequent calendar years 5.95\n(b) Hospital insurance. The rates of employer tax for hospital insurance with respect to wages paid in calendar years after 1965 are as follows:\nCalendar year Percent\n1966 0.35\n1967 .50\n1968 to 1972, both inclusive .60\n1973 1.0\n1974 to 1977, both inclusive 0.90\n1978 to 1980, both inclusive 1.10\n1981 to 1985, both inclusive 1.35\n1986 and subsequent calendar years 1.50\n(c) 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.","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":"3f4bdd425392fb54e9cad2690cb088c6d969c40b925679755eb7b268f4532d6b","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3111-1","next":"us/26-cfr-31.3111-3"},"notice":"GroundRules: Original legal text. Not legal advice."}