Sec. 811. Payroll tax on employers
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/bill/114/hr/1200/ih/section-811A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 3111 (relating to tax on employers) is amended by redesignating subsections
(c)and
(d)as subsections
(d)and (e), respectively, and by inserting after subsection
(b)the following new subsection: In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 6.7 percent of the wages (as defined in section 3121(a)) paid by him with respect to employment (as defined in section 3121(b)). . Section 1401 (relating to rate of tax on self-employment income) is amended by redesignating subsection
(c)as subsection
(d)and inserting after subsection
(b)the following new subsection: In addition to other taxes, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 6.7 percent of the amount of the self-employment income for such taxable year. . Section 3221 is amended by redesignating subsections
(c)and
(d)as subsections
(d)and (e), respectively, and by inserting after subsection
(b)the following new subsection: In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 6.7 percent of the compensation paid by such employer for services rendered to such employer. . Section 3211 (relating to tax on employee representatives) is amended by redesignating subsection
(c)as subsection
(d)and inserting after subsection
(b)the following new paragraph: In addition to other taxes, there is hereby imposed on the income of each employee representative a tax equal to 6.7 percent of the compensation received during the calendar year by such employee representative for services rendered by such employee representative. . Subparagraph
(A)of section 3231(e)(2) is amended by adding at the end thereof the following new clause: Clause
(i)shall not apply to the taxes imposed by sections 3221(c) and 3211(c). . Subsection
(d)of section 3211, as redesignated by paragraph (2), is amended by striking and
(b)and inserting , (b), and
(c). Subsection
(d)of section 3221, as redesignated by paragraph (1), is amended by striking and
(b)and inserting , (b), and
(c). The amendments made by this section shall apply to remuneration paid after December 31, 2016.