{"data":{"id":"us/26-cfr-31.3111-5","jurisdiction":"us","citation":"26 CFR 31.3111-5","heading":"-5 Manner and time of payment of employer tax.","body":"The employer tax is payable to the district director in the manner and at the time prescribed in Subpart G of the regulations in this part.","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":"9e26ddd3f937514ddf6b30bfb12e45a011655e059d404b3d75855520b7ca8571","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3111-4","next":"us/26-cfr-31.3111-6"},"notice":"GroundRules: Original legal text. Not legal advice."}