### Question
How is the term pay period defined?


### Answer
The term **pay period** is defined in *26 U.S.C. § 3121* as the following:

> a period (of not more than 31 consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him

#### Citation:
  - *26 U.S.C. § 3121*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter C-General Provisions**

