Citations:

Social Security Act - Sections 209(a)-(k);

20 CFR 404.1041ff.

TN 8 (11-93)

RS 01401.001 Introduction to Wage Provisions

A. INTRODUCTION

This subchapter:

  • defines and explains wages for credit and computation purposes;

  • identifies the types of payments that represent remuneration for employment;

  • explains the relationship of wages for social security purposes and wages for income tax purposes; and

  • provides rules for determining when wages are paid.

B. LIST OF PAYMENTS IN RS 01402.000 ff.

The following payments are discussed in RS 01402.000 ff. (Wage Exclusions).

  • Agricultural seasonal labor

  • Annuities

  • Cafeteria plans

  • Death payments

  • Dependent care assistance programs

  • Disability payments

  • Disabled beneficiary payments

  • Domestic services

  • Educational assistance programs

  • Employee tax payments

  • Employer pick-up plans

  • Exempt governmental deferred compensation plans

  • Fringe benefits

  • Homeworker services

  • Legal service group plans

  • Maintenance of effort refund payments

  • Meals and lodging

  • Medical-hospital expenses

  • Noncash payments

  • Nonprofit organizations

  • Profit-sharing plans

  • Retirement and pension benefits

  • Scholarship and fellowship grants

  • Services not in course of employer's trade

  • Sick payments after 6 months

  • Simplified employee pension plans

  • Stock bonus plans

  • Supplemental retirement plans

  • Tax-exempt trusts

  • Tips

  • Workers' compensation payments

C. REFERENCES


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301401001
RS 01401.001 - Introduction to Wage Provisions - 07/24/2002
Batch run: 01/27/2009
Rev:07/24/2002