Employment Taxes means all fees, Taxes, social insurance payments or similar contributions to a fund of a Governmental Authority with respect to wages or other compensation of an Employee or Service Provider.
Subpart G--Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) 31.6001-1 Records in general.
The Regulation on Monthly Returns and Payment of Employment Taxes (23 FR 5006) are also superseded.
Subpart F--General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954) 31.3501(a)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
Employment Taxes shall be allocated as provided in the Employee Matters Agreement.
Notwithstanding anything contained herein to the contrary, this Agreement, including Section 2 hereof, shall not apply with respect to Employment Taxes.