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Employment Taxes and Collection of Income Tax at Source

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CFR Correction

In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2010, on page 262, in § 31.3402(o)-3, replace the fifth sentence in paragraph (c) with three sentences to read as follows:

Extension of withholding to sick pay.
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(c) * * * If the payee is paid sick pay on a semimonthly basis, the specific whole dollar amount shall be at least $44 per semimonthly payment of sick pay. If the payee is paid sick pay on a monthly basis, the specific whole dollar amount shall be at least $88 per monthly payment of sick pay. If the payee is paid sick pay on a basis other than weekly, daily, biweekly, semi-monthly, or monthly, the specific whole dollar amount shall be the equivalent of at least $4 per day, assuming a 5 day work week of 8 hours per day (40 hours total) in each 7 day calendar week. * * *

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End Supplemental Information

[FR Doc. 2010-7093 Filed 3-29-10; 8:45 am]

BILLING CODE 1505-01-D