[Federal Register Volume 75, Number 60 (Tuesday, March 30, 2010)]
[Rules and Regulations]
[Page 15610]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-7093]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31


Employment Taxes and Collection of Income Tax at Source

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 Sec.  31.3402(o)-3, 
replace the fifth sentence in paragraph (c) with three sentences to 
read as follows:


Sec.  31.3402(o)-3  Extension of withholding to sick pay.

* * * * *
    (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. * * *
* * * * *
[FR Doc. 2010-7093 Filed 3-29-10; 8:45 am]
BILLING CODE 1505-01-D