Employment Taxes and Collection of Income Tax at Source

---
identifier: "/us/fr/2010-7093"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Employment Taxes and Collection of Income Tax at Source"
title_number: 0
title_name: "Federal Register"
section_number: "2010-7093"
section_name: "Employment Taxes and Collection of Income Tax at Source"
positive_law: false
currency: "2010-03-30"
last_updated: "2010-03-30"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2010-7093"
document_type: "rule"
publication_date: "2010-03-30"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 31"
fr_citation: "75 FR 15610"
fr_volume: 75
---


#  Extension of withholding to sick pay.

**CFR Correction**

In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2010, on page 262, in § 31.3402(o)-3, replace the fifth sentence in paragraph (c) with three sentences to read as follows:

§ 31.3402(o)-3

(c) * * * If the payee is paid sick pay on a semimonthly basis, the specific whole dollar amount shall be at least $44 per semimonthly payment of sick pay. If the payee is paid sick pay on a monthly basis, the specific whole dollar amount shall be at least $88 per monthly payment of sick pay. If the payee is paid sick pay on a basis other than weekly, daily, biweekly, semi-monthly, or monthly, the specific whole dollar amount shall be the equivalent of at least $4 per day, assuming a 5 day work week of 8 hours per day (40 hours total) in each 7 day calendar week. * * *