26 CFR § 31.3101-2 - Rates and computation of employee tax.

---
identifier: "/us/cfr/t26/s31.3101-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 31.3101-2 - Rates and computation of employee tax."
title_number: 26
title_name: "Internal Revenue"
section_number: "31.3101-2"
section_name: "Rates and computation of employee tax."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "C"
subchapter_name: "EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE"
part_number: "31"
part_name: "EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "31"
---


# 31.3101-2 Rates and computation of employee tax.

(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):

| Calendar year | Percent |
| --- | --- |
| 1984, 1985, 1986, or 1987 | 5.7 |
| 1988 or 1989 | 6.06 |
| 1990 and subsequent years | 6.2 |

(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:

| Calendar year | Percent |
| --- | --- |
| 1974, 1975, 1976, or 1977 | 0.90 |
| 1978 | 1.00 |
| 1979 or 1980 | 1.05 |
| 1981, 1982, 1983, or 1984 | 1.30 |
| 1985 | 1.35 |
| 1986 and subsequent years | 1.45 |

(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:

| Taxable year | Percent |
| --- | --- |
| Beginning after December 31, 2012 | 0.9 |

(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:

| Filling status | Threshold |
| --- | --- |
| Married individual filing a joint return | $250,000 |
| Married individual filing a separate return | 125,000 |
| Any other case | 200,000 |

(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.

(d) *Effective/applicability date.* Paragraphs (a), (b), and (c) of this section apply to quarters beginning on or after November 29, 2013.

[T.D. 9645, 78 FR 71471, Nov. 29, 2013, as amended at 79 FR 4623, Jan. 29, 2014]