26 U.S.C. § 3123
Deductions as constructive payments
Whenever under this chapter or any act of Congress, or under the law of any State, an employer is required or permitted to deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States, a State, or any political subdivision thereof, then for purposes of this chapter the amount so deducted shall be considered to have been paid to the employee at the time of such deduction.
Notes of Decisions
Cited in 2
cases, 1994–1994 · leading case: Pope v. Univ. of Washington, 852 P.2d 1055 (Wash. 1994).
Pope v. Univ. of Washington, 852 P.2d 1055 (Wash. 1994). “" 26 U.S.C. § 3123 . By making the deduction, the University is not disputing the amount of the wage, but actually paying the wage to the employee.”
Prejudgment Interest Under the Back Pay Act for Refunds of Fed. Ins. Contributions Act Overpayments (OLC 1994). “Section 3123 of FICA, however, provides: Whenever under . . . [FICA] . . . an employer is required or per mitted to deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States, .”
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