Publication of the Tier 2 Tax Rates

---
identifier: "/us/fr/2014-28176"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Publication of the Tier 2 Tax Rates"
title_number: 0
title_name: "Federal Register"
section_number: "2014-28176"
section_name: "Publication of the Tier 2 Tax Rates"
positive_law: false
currency: "2014-12-01"
last_updated: "2014-12-01"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2014-28176"
document_type: "notice"
publication_date: "2014-12-01"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
fr_citation: "79 FR 71153"
fr_volume: 79
fr_action: "Notice."
---


#  Publication of the Tier 2 Tax Rates

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Notice.

**SUMMARY:**

Publication of the tier 2 tax rates for calendar year 2015 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.

**DATES:**

The tier 2 tax rates for calendar year 2015 apply to compensation paid in calendar year 2015.

**FOR FURTHER INFORMATION CONTACT:**

Kathleen Edmondson, CC:TEGE:EOEG:ET1, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC 20224, Telephone Number (202) 317-6798 (not a toll-free number). TIER 2 TAX RATES: The tier 2 tax rate for 2015 under section 3201(b) on employees is 4.9 percent of compensation. The tier 2 tax rate for 2015 under section 3221(b) on employers is 13.1 percent of compensation. The tier 2 tax rate for 2015 under section 3211(b) on employee representatives is 13.1 percent of compensation.

Dated: November 21, 2014.

Victoria A. Judson,

Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities).