TN 13 (06-92)

RS 01402.270 Services Not In The Course Of The Employer's Trade Or Business

Citations:

Act, Sec. 209(a)(6)(A)—(C);

20 CFR 404.1058(a).

A. Policy

Beginning January 1, 1978, cash payments made to an employee for services not in the course of the employer's trade or business (i.e., work that does not promote or advance the trade or business of the employer) are wages if such payments amount to $100 or more in a CY.

NOTE: Payment in a medium other than cash is not wages.

B. Reference

RS 01901.520, Nonbusiness Work Cash-Pay Test.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301402270
RS 01402.270 - Services Not In The Course Of The Employer's Trade Or Business - 11/01/2005
Batch run: 01/27/2009
Rev:11/01/2005