26 U.S.C. § 3301 : US Code - Section 3301: Rate of tax

Search 26 U.S.C. § 3301 : US Code - Section 3301: Rate of tax

There is hereby imposed on every employer (as defined in section
3306(a)) for each calendar year an excise tax, with respect to
having individuals in his employ, equal to -
(1) 6.2 percent in the case of calendar years 1988 through
2007; or
(2) 6.0 percent in the case of calendar year 2008 and each
calendar year thereafter;
of the total wages (as defined in section 3306(b)) paid by him
during the calendar year with respect to employment (as defined in
section 3306(c)).