26 CFR § 31.3102-2 - Manner and time of payment of employee tax.

---
identifier: "/us/cfr/t26/s31.3102-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 31.3102-2 - Manner and time of payment of employee tax."
title_number: 26
title_name: "Internal Revenue"
section_number: "31.3102-2"
section_name: "Manner and time of payment 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"
---


# 31.3102-2 Manner and time of payment of employee tax.

The employee tax is payable to the district director in the manner and at the time prescribed in Subpart G of the regulations in this part. For provisions relating to the payment by an employee of employee tax in respect of tips, see paragraph (d) of § 31.3102-3.

[T.D. 7001, 34 FR 998, Jan. 23, 1969]