Employee taxes paid from the employer's own funds or withheld from the employee's
funds are wages, except as stated below.
REFERENCES: Section 209(a)(5) of the Act, 20 CFR 404.1054
Any social security and unemployment compensation taxes paid from the employer's own
funds are not wages.
2. Beginning January 1, 1981
Any Social Security and unemployment compensation taxes on wages paid for domestic
service in the private home of an employer or for agricultural labor which are paid
from employer's own funds are not wages.
3. State and Local Employers
As of October 1, 1980, the exclusion in RS 01402.225 1., continues until December 31, 1983.
4. Other Deductions From the Employer's Wages
Deductions are wages considered paid at the time the deduction is withheld.
Garnished amounts are wages when garnished.