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


### Answer
The term **pay period** is defined in *26 U.S.C. § 3306* as follows -

> 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. § 3306*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

