§ 6157. Payment of Federal unemployment tax on quarterly or other time period basis
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/usc/title-26/section-6157A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule Every person who for the calendar year is an employer (as defined in section 3306(a)) shall—
(1)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
(2)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)—
(A)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
(B)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.
(b)Computation of tax 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.
(c)Special rule where accumulated amount does not exceed $100 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.
(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.)
Connections20 cite this · traces to 4
Cited by 20 sections · top 15
U.S. Code
- § 3306Definitions
- § 1101Employment security administration account
- § 6601Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- § 6201Assessment authority
- § 6156Repealed. Pub. L. 108–357, title VIII, § 867(b)(1), Oct. 22, 2004, 118 Stat. 1622]
- § 6513Time return deemed filed and tax considered paid
- § 6317Payments of Federal unemployment tax for calendar quarter
statutes-at-large
- Public Law 91–370
- Public Law 94–566To require States to extend unemployment compensation coverage to certain previously uncovered workers; to increase the amount of the wages subject to the Federal unemployment tax; to increase the rate of such tax; and for other purposes
- Public Law 98–76To amend the Railroad Retirement Act of 1974 and the Railroad Retirement Tax Act to assure sufficient resources to pay current and future benefits under the Railroad Retirement Act of 1974, to make technical changes, and for other purposes
- Public Law 102–244To increase the number of weeks for which benefits are payable under the Emergency Unemployment Compensation Act of 1991, and for other purposes
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
Traces to 4 documents
55 references not yet in our index
- Pub. L. 91–53, § 2(a)
- 83 Stat. 91
- Pub. L. 91–373, title I, § 101(b)(1)
- 84 Stat. 696
- Pub. L. 92–329, § 2(b)
- 86 Stat. 398
- Pub. L. 94–455, title XIX, § 1906(a)(11)
- 90 Stat. 1825
- Pub. L. 94–566, title I, § 114(b)
- 90 Stat. 2669
- Pub. L. 97–248, title II, § 271(b)(2)(C)
- 96 Stat. 555
- Pub. L. 98–76, title II, § 231(b)(1)
- 97 Stat. 428
- Pub. L. 100–647, title VII, § 7106(c)(1)
- 102 Stat. 3773
- Pub. L. 101–239, title VII, § 7841(d)(12)
- 103 Stat. 2428
- act Aug. 16, 1954, ch. 736
- 68A Stat. 761
- Pub. L. 87–61, title II, § 203(c)(1)
- 75 Stat. 125
- Pub. L. 101–239
- Pub. L. 100–647
- Pub. L. 98–76
- Pub. L. 97–248, § 271(c)(3)(C)
- Pub. L. 97–248, § 271(b)(2)(C)
- Pub. L. 94–566, § 114(b)
- Pub. L. 94–455, § 1906(a)(11)(B)
- Pub. L. 94–566, § 211(e)(3) [(c)(3)]
- Pub. L. 94–455, § 1906(a)(11)(A)
- Pub. L. 92–329
- Pub. L. 91–373, § 101(b)(1)
- Pub. L. 91–373, § 101(b)(2)
- section 7106(d) of Pub. L. 100–647
- section 231(d) of Pub. L. 98–76
- section 271(b)(2)(C) of Pub. L. 97–248
- section 271(d)(1) of Pub. L. 97–248
- section 271(c)(3)(C) of Pub. L. 97–248
- section 271(d)(2) of Pub. L. 97–248
+ 15 more
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§ 6157
Payment of Federal unemployment tax on quarterly or other time period basis
Stat.×9
U.S.C.×9
Fed. Reg.×2
Pub. L.Pub. L. 91–53, § 2(a)
Stat.83 Stat. 91
Pub. L.Pub. L. 91–373, title I, § 101(b)(1)
Stat.84 Stat. 696
Pub. L.Pub. L. 92–329, § 2(b)
Cites 59 · showing 9Cited by 20 across 3 sources