View all text of Subjgrp 168 [§ 404.1260 - § 404.1263]
§ 404.1263 - When fractional part of a cent may be disregarded—for wages paid prior to 1987.
In paying contributions to a Federal Reserve bank or branch, a State may disregard a fractional part of a cent unless it amounts to one-half cent or more, in which case it shall be increased to one cent. Fractional parts of a cent shall be used in computing the total of contributions.