26 U.S.C. § 6157 — Payment of Federal unemployment tax on quarterly or other time period basis
submitted 57 years ago by Pub. L. 91-53 to r/title-26-INTERNAL-REVENUE-CODE · 404 words · no verdicts yet
Employers generally calculate federal unemployment tax quarterly, using different periods for employers who were not employers in the prior year. The tax is 0.6 percent of wages, or 0.8 percent in a specified case, and payment is not required when the accumulated amount is $100 or less.
(a) Every person who is an employer for a calendar year must calculate the tax under section 3301. (1) If the person was an employer in the preceding year, using only that year’s wages and employment, the person calculates tax for each of the first three quarters on wages for services for which the person was such an employer. (2) If the person was not such an employer for any services in the preceding year, the person calculates tax on those services for the period from January 1 through the last day of the quarter before the quarter in which the person becomes an employer, and also for the third quarter if that period covered only the first two quarters. Tax is calculated under (b) and, unless (c) applies, paid as regulations require. (b) Multiply wages, as defined in section 3306(b), for the quarter or period by 0.6 percent. For wages in a year to which section 3301(1) applies, use 0.8 percent instead. (c) No payment is required for a quarter or period if its tax plus unpaid tax from earlier periods that year is no more than $100.
Every person who for the calendar year is an employer (as defined in section 3306(a)) shall—
if the person is such an employer for the preceding calendar year (determined by only taking into account wages paid and employment during such preceding calendar year), compute the tax imposed by section 3301 for each of the first 3 calendar quarters in the calendar year on wages paid for services with respect to which the person is such an employer for such preceding calendar year (as so determined), and
if the person is not such an employer for the preceding calendar year with respect to any services (as so determined), compute the tax imposed by section 3301 on wages paid for services with respect to which the person is not such an employer for the preceding calendar year (as so determined)—
for the period beginning with the first day of the calendar year and ending with the last day of the calendar quarter (excluding the last calendar quarter) in which such person becomes such an employer with respect to such services, and
for the third calendar quarter of such year, if the period specified in subparagraph (A) includes only the first two calendar quarters of the calendar year.
The tax for any calendar quarter or other period shall be computed as provided in subsection (b) and the tax as so computed shall, except as otherwise provided in subsection (c), be paid in such manner and at such time as may be provided in regulations prescribed by the Secretary*.
The tax for any calendar quarter or other period referred to in paragraph (1) or (2) of subsection (a) shall be computed by multiplying the amount of wages (as defined in section 3306(b)) paid in such calendar quarter or other period by 0.6 percent. In the case of wages paid in any calendar quarter or other period during a calendar year to which paragraph (1) of section 3301 applies, the amount of such wages shall be multiplied by 0.8 percent in lieu of 0.6 percent.
Nothing in this section shall require the payment of tax with respect to any calendar quarter or other period if the tax under section 3301 for such period, plus any unpaid amounts for prior periods in the calendar year, does not exceed $100.
Source credit: (Added Pub. L. 91–53, § 2(a), Aug. 7, 1969, 83 Stat. 91; amended Pub. L. 91–373, title I, § 101(b)(1), (2), Aug. 10, 1970, 84 Stat. 696; Pub. L. 92–329, § 2(b), June 30, 1972, 86 Stat. 398; Pub. L. 94–455, title XIX, § 1906(a)(11), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 94–566, title I, § 114(b), title II, § 211(e)(3) [(c)(3)], Oct. 20, 1976, 90 Stat. 2669, 2677; Pub. L. 97–248, title II, § 271(b)(2)(C), (c)(3)(C), Sept. 3, 1982, 96 Stat. 555; Pub. L. 98–76, title II, § 231(b)(1), Aug. 12, 1983, 97 Stat. 428; Pub. L. 100–647, title VII, § 7106(c)(1), Nov. 10, 1988, 102 Stat. 3773; Pub. L. 101–239, title VII, § 7841(d)(12), Dec. 19, 1989, 103 Stat. 2428.)
- 1969Enacted · Pub. L. 91-53 · 83 Stat. 91
- 1970Amended · Pub. L. 91-373 · 84 Stat. 696
- 1972Amended · Pub. L. 92-329 · 86 Stat. 398
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1825, 1834
- 1976Amended · Pub. L. 94-566 · 90 Stat. 2669, 2677
- 1982Amended · Pub. L. 97-248 · 96 Stat. 555
- 1983Amended · Pub. L. 98-76 · 97 Stat. 428
- 1988Amended · Pub. L. 100-647 · 102 Stat. 3773
- 1989Amended · Pub. L. 101-239 · 103 Stat. 2428
A history note hasn’t been published yet. The record shows enactment by Pub. L. 91-53 on 1969-08-07.
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