TN 41 (03-91)
SI 00830.543 Sick Pay as Unearned Income
Social Security Act—Sec. 1612(a)
Regulations—20 CFR 404.1051A, 416.1120
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.
1. Earned or Unearned?
For detailed guidelines for determining whether sick pay is earned or unearned income, see SI 00820.005.
2. Amount of Income
For instructions on the amount of unearned income sick pay that is chargeable to the individual, see SI 00830.100.