Social Security Act - Sections 209(a)-(k);
20 CFR 404.1041ff.
TN 8 (11-93)
RS 01401.001 Introduction to Wage Provisions
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
Dependent care assistance programs
Disabled beneficiary payments
Educational assistance programs
Employee tax payments
Employer pick-up plans
Exempt governmental deferred compensation plans
Legal service group plans
Maintenance of effort refund payments
Meals and lodging
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
Workers' compensation payments