TN 25 (03-12)

RS 01402.040 Fringe Benefits

Citations:

Social Security Act, Section 209(a)(17)

Policy on fringe benefits

Any fringe benefit not qualified for wage exclusion under the Act, or not excluded under another statutory fringe benefit provision of the IRC, is wages for Social Security purposes.

The amount of wages is the difference between the discount price paid by the employee for the benefit and its fair market value.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301402040
RS 01402.040 - Fringe Benefits - 03/19/2012
Batch run: 03/19/2012
Rev:03/19/2012