TN 21 (01-98)

RS 01402.210 Disabled Beneficiary Payments


Act, Sec. 209(a)(13);
20 CFR 404.1059(g)


Beginning January 1, 1973, employer payments to the employee are excluded from wages if the employee at the time of such payments:

  • was entitled to Disability Insurance Benefits (DIB); and

  • the DIB entitlement began (first year for which the DIB is paid) before the calendar year in which the employer's payment is made; and

  • the employee does not perform any services for the employer in the pay period for which the payments are made.

NOTE: This provision is effective only during the period an individual is entitled to DIB. It ceases to be effective when the DIB beneficiary is converted to a retirement and survivors insurance (RSI) beneficiary.


  • Section 209(a)(13) of the Act

  • 20 CFR 404.1059(g)

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RS 01402.210 - Disabled Beneficiary Payments - 01/27/1998
Batch run: 07/03/2014