TN 8 (11-93)

RS 01401.210 Employee Taxes Paid by the Employer

POLICY

If an employer pays an employee's taxes without making a deduction from the employee's pay, the amount paid is wages.

EXCEPTION: This rule does not apply to payments by a household or agricultural employer (see RS 01402.225).


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301401210
RS 01401.210 - Employee Taxes Paid by the Employer - 12/06/1993
Batch run: 01/27/2009
Rev:12/06/1993