TN 41 (03-91)
Any payments on account of sickness and accident disability paid more than 6 months
after work stopped because of that sickness or disability are unearned income.
For detailed guidelines for determining whether sick pay is earned or unearned income,
see SI 00820.005.
For instructions on the amount of unearned income sick pay that is chargeable to the
individual, see SI 00830.100.