{"data":{"id":"us/26-cfr-31.3306-b-3-1","jurisdiction":"us","citation":"26 CFR 31.3306(b)(3)-1","heading":"(b)(3)-1 Retirement payments.","body":"The term “wages” does not include any payment made by an employer to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of the employee's retirement. Thus payments made to an employee on account of his retirement are excluded from wages under this exception even though not made under a plan or system.","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 D—Federal Unemployment Tax Act (Chapter 23, 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":"f24778006051cd83f7a75304499bd48971d4d1eb6569a7040b95adc32137c73e","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3306-b-2-1","next":"us/26-cfr-31.3306-b-4-1"},"notice":"GroundRules: Original legal text. Not legal advice."}