{"data":{"id":"us/26-cfr-31.3111-4","jurisdiction":"us","citation":"26 CFR 31.3111-4","heading":"-4 Liability for employer tax.","body":"The employer is liable for the employer tax with respect to the wages paid to his employees for employment performed for him.","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":"6c4b08117ba8c849d28a9062c9f52e4681d9c6df0ae4015e84bb8611aa6fb16c","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3111-3","next":"us/26-cfr-31.3111-5"},"notice":"GroundRules: Original legal text. Not legal advice."}