Wages paid to a survivor or the employee's estate in a year after the employee's death were subject to FICA contributions, but could not be considered for computation purposes.

Wages earned before death and paid to a survivor or the employee's estate after death:

• •

  Are wages for Social Security purposes when paid in the CY the employee died.

• •

  Are not wages for Social Security purposes when paid after the CY in which the employee died, and they are not subject to FICA contributions.

1. a. 

   Before January 1, 1978

   Establishment of QCs based on wages paid after the death of the employee is restricted to payments made in the quarter of death.

   Wages paid to a survivor or the employee's estate after the quarter in which death occured (but in the year of death) may be used to establish insured status only if they were constructively paid
   (RS 01401.001 4.b.) in or before the quarter in which death occured. They are not subject to FICA contributions.

2. b. 

   Beginning January 1, 1978

   See RS 00301.240 B.