# Payroll & Employment Tax > US payroll and employment tax compliance: IRS employment tax regulations under 26 CFR Part 31, Social Security Administration wage reporting requirements, and state withholding agency rules — grounded exclusively in irs.gov, ssa.gov, and state department of revenue publications. License: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/) · Source: MIND (m-i-n-d.ai) Hub: https://www.m-i-n-d.ai/minds/payroll-tax