26 C.F.R. § 31.3111-1
Measure of employer tax
The employer tax is measured by the amount of wages paid after 1954 with respect to employment after 1936. See § 31.3121(a)-1, relating to wages, and §§ 31.3121(b)-1 to 31.3121(b)-4, inclusive, relating to employment. For provisions relating to time of payment of wages, see § 31.3121(a)-2.
Notes of Decisions
Cited in 2
cases, 2000–2001 · leading case: 330 West Hubbard Restaurant Corp., Doing Bus. as Coco Pazzo v. United States, 203 F.3d 990 (7th Cir. 2000).
330 West Hubbard Restaurant Corp., Doing Bus. as Coco Pazzo v. United States, 203 F.3d 990 (7th Cir. 2000). “See 26 C.F.R. §§ 31.3111-1 , 31.3111-4. Paying both the employee and employer FICA taxes 2 is a difficult task for employers in the restaurant industry where employees earn much of their income from tips rather than from a salary paid by the restaurant.”
Fior D'italia, Inc., Plaintiff-Counter-Defendant-Appellee v. United States of Am., Defendant-Counter Claimant-Appellant, 242 F.3d 844 (9th Cir. 2001). “§ 3111 ; 26 C.F.R. §§ 31.3111-1 , 31.3111-4. “Wages” includes all tips received by employees except those that amount to less than $20 in any calendar month.”
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