Notice

Publication of the Tier 2 Tax Rates

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Why it matters: This notice communicates agency policy or guidance regarding applicable regulations.

Document Details

Document Number	2024-27487
Type	Notice
Published	Nov 25, 2024
Effective Date	-
RIN	-
Docket ID	-
Text Fetched	Yes

Agencies & CFR References

Agency Hierarchy:

Treasury Department→Internal Revenue Service

CFR References:

None

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No linked CFR parts

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▼ Full Document Text (210 words · ~2 min read)

Text Preserved

<NOTICE>
 
 DEPARTMENT OF THE TREASURY 
 <SUBAGY>Internal Revenue Service</SUBAGY>
 <SUBJECT>Publication of the Tier 2 Tax Rates</SUBJECT>
 
 <HD SOURCE="HED">AGENCY:</HD>
 Internal Revenue Service (IRS), Treasury. 
 
 
 <HD SOURCE="HED">ACTION:</HD>
 Notice. 
 
 <SUM>
 <HD SOURCE="HED">SUMMARY:</HD>
 Publication of the tier 2 tax rates for calendar year 2025 as required by section 3241(d) of the Internal Revenue Code. Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act. 
 </SUM>
 <DATES>
 <HD SOURCE="HED">DATES:</HD>
 The tier 2 tax rates for calendar year 2025 apply to compensation paid in calendar year 2025. 
 </DATES>
 <FURINF>
 <HD SOURCE="HED">FOR FURTHER INFORMATION CONTACT:</HD>
 
 Kathleen Edmondson, CC:EEE:EOET:ET1, Internal Revenue 
 
 Service, 1111 Constitution Avenue NW, Washington, DC 20224, telephone number (202) 317-6798 (not a toll-free number).
 
 </FURINF>
 
 <SUPLINF>
 <HD SOURCE="HED">SUPPLEMENTARY INFORMATION:</HD>
 
 
 <E T="03">Tier 2 Tax Rates:</E>
 The tier 2 tax rate for 2025 under section 3201(b) on employees is 4.9 percent of compensation. The tier 2 tax rate for 2025 under section 3221(b) on employers is 13.1 percent of compensation. The tier 2 tax rate for 2025 under section 3211(b) on employee representatives is 13.1 percent of compensation.
 
 
 <E T="03">Authority:</E>
 26 U.S.C. 3241.
 
 <SIG>
 <NAME>Rachel Levy,</NAME>
 Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes). 
 </SIG>
 </SUPLINF>
 <FRDOC>[FR Doc. 2024-27487 Filed 11-22-24; 8:45 am]</FRDOC>
 </NOTICE>
						

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