TN 28 (05-12)

RS 01402.070 No Additional Cost Service - A Fringe Benefit

Policy on wage exclusion

Consider any service provided by an employer to an employee for his or her use a wage exclusion if:

  • such service is offered for sale to customers in the ordinary course of the employer's line of business in which the employee is performing services, and

  • the employer incurs no substantial additional cost (including loss of revenue) by providing such service to the employee (regardless of any amount paid by the employee for such service).


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301402070
RS 01402.070 - No Additional Cost Service - A Fringe Benefit - 05/24/2012
Batch run: 05/24/2012
Rev:05/24/2012