Subchapter List for Wages

RS 014: Wages
 RS 01400: Wages
RS 01400.000: Wages - Table of Contents
 RS 01401: Wages
RS 01401.000: Wages - Table of Contents
RS 01401.001: Introduction to Wage Provisions
RS 01401.005: Wages Defined
RS 01401.010: Medicare Qualified Government Employment (MQGE) Wages
RS 01401.015: Maximum Wages Creditable in a Calendar Year
RS 01401.020: Wages for Social Security Purposes and Federal Income Tax Withholding Purposes
RS 01401.030: Wages - When Paid and Received
RS 01401.040: Constructive Payment of Wages
RS 01401.050: Development of Constructive Payment — Procedure - Wages
RS 01401.060: Deferred Compensation - General
RS 01401.070: Deferred Compensation Plans Prior to 1984
RS 01401.080: Deferred Compensation Plans After 1983
RS 01401.090: Non-Qualified Deferred Compensation Plans
RS 01401.100: Advances - Wages
RS 01401.110: Agreement Not to Compete Payments - Wages
RS 01401.120: Agricultural Wages
RS 01401.130: Back Pay
RS 01401.140: Allocating Back Pay
RS 01401.150: Bonuses, Awards, and Prizes
RS 01401.160: Commissions
RS 01401.170: Container Royalty Payments
RS 01401.180: Dismissal, Severance or Termination Pay
RS 01401.190: Early Retirement Incentive Payments
RS 01401.200: Employee Benefit Plans
RS 01401.210: Employee Taxes Paid by the Employer
RS 01401.220: Golden Parachute Payments
RS 01401.230: Group-Term Life Insurance
RS 01401.240: Guaranteed Annual Income (GAI) Payments
RS 01401.250: Loans and Debts
RS 01401.260: Military Service Payments After 1956
RS 01401.270: Older Americans Act of 1965
RS 01401.280: Payment for Nonwork Periods
RS 01401.290: Payments by Employer While on Jury Duty
RS 01401.300: Promissory Notes
RS 01401.310: Redwood Employee Protection Program Payments
RS 01401.320: Residuals
RS 01401.330: Sick or Accident Disability Payments
RS 01401.340: Stock (or Bond) Payments, Purchases and Options
RS 01401.350: Substitute or Assistant Pay
RS 01401.360: Travel and Business Expense Reimbursements
RS 01401.370: Vacation Pay and Pay in Lieu of Vacation
RS PHI01401.400: Commonwealth Of Virginia - Earnings Of Home-Based Care Providers And Child-Care Providers
 RS 01402: Wage Exclusions
RS 01402.000: Wage Exclusions - Table of Contents
RS 01402.001: Wage Exclusions General Information
RS 01402.005: Plan Established By the Employer
RS 01402.010: Salary Reduction Agreement
RS 01402.020: Agricultural Labor
RS 01402.025: Seasonal Agricultural Labor
RS 01402.030: General Cafeteria Plans
RS 01402.035: Cafeteria Plans Before January 1, 1984
RS 01402.036: Cafeteria Plans Beginning January 1, 1984
RS 01402.038: Tax-Favored Health Plans
RS 01402.040: Fringe Benefits
RS 01402.045: De Minimus Fringe
RS 01402.050: Fringe Benefits Prior to January 1, 1985
RS 01402.051: Fringe Benefits Beginning January 1, 1985
RS 01402.060: Company Car Provided as a Fringe Benefit
RS 01402.065: Gyms and Other Athletic Facilities as a Fringe Benefit
RS 01402.070: No Additional Cost Service - A Fringe Benefit
RS 01402.075: Qualified Employee Discount - A Fringe Benefit
RS 01402.080: Working Condition Fringe
RS 01402.085: Employer Provided Parking
RS 01402.090: Sick and Disability Payments
RS 01402.095: Medical and Hospital Expenses
RS 01402.100: Tax-Exempt Trust & Other Plans - General
RS 01402.105: Annuity Or Bond Purchase Plan
RS 01402.110: Employer Pick-Up Plans
RS 01402.115: Exempt Governmental Deferred Compensation Plan
RS 01402.120: Federal Thrift Savings Plan
RS 01402.125: Profit-Sharing Or Stock Bonus Plan
RS 01402.130: Simplified Employee Pension (SEP) Plan
RS 01402.135: Supplemental Retirement Plan
RS 01402.140: Tax-Exempt Trust
RS 01402.145: Tax-Sheltered Annuities - General
RS 01402.205: Awards - Wages
RS 01402.210: Disabled Beneficiary Payments
RS 01402.215: Domestic Services - 1993 And Earlier
RS 01402.216: Domestic Services - 1994 And Later
RS 01402.220: Educational And Dependent Care Assistance Programs
RS 01402.225: Employee Tax Payments And Other Deductions
RS 01402.230: Homeworker Services
RS 01402.235: Wages - Legal Services (Group) Plan
RS 01402.240: Meals And Lodging
RS 01402.245: Moving Expenses
RS 01402.250: Noncash Payments - General
RS 01402.255: Wages - Nonprofit Organization
RS 01402.265: Scholarship And Fellowship Grants
RS 01402.270: Services Not In The Course Of The Employer's Trade Or Business
RS 01402.280: Tips - General
RS 01402.290: Wages Paid After Retirement Age For Nonwork Periods
RS 01402.295: Workers' Compensation (WC) Payments
RS 01402.300: Termination Of Employment - General
RS 01402.305: Payments Upon Death
RS 01402.310: Wages Paid After Death
RS 01402.320: Retirement And Pre-Retirement Pay Criteria
RS 01402.324: Retirement Benefits On Account Of Disability
RS 01402.325: Retirement Pay Before January 1, 1984
RS 01402.326: Retirement Pay - Beginning January 1, 1984
RS 01402.400: Payments That Are Not Wages
RS 01402.410: Court Award or Judgment
RS 01402.420: Health Professions Scholarship Program
RS 01402.430: Purchase of Contract Payments Definition
RS 01402.440: Definition of Strike Benefits
RS 01402.450: Supplemental Unemployment Benefit (SUB) Plans
RS 01402.460: Trade Adjustment Assistance Program
RS 01402.470: Uniform Allowances
RS 01402.480: Veterans' Training Pay
RS 01402.485: Department of Veterans Affairs (VA) Incentive Therapy (IT) and Compensated Work Therapy (CWT) Programs.
RS 01402.490: Military Differential Pay
RS 01402.500: Payments under Federally Sponsored Programs
RS 01402.510: Tolerance Rule for Developing Questionable Pay
 RS 01403: Wage Evidence
RS 01403.000: Wage Evidence - Table of Contents
RS 01403.001: Wage Evidence - Introduction
RS 01403.005: Wage Evidence Policy
RS 01403.010: Primary Evidence of Wages
RS 01403.013: Employer Statement Forms, SSA-7011-F4, SSA-1002-F3, and SSA-1003-F3
RS 01403.014: Signed Statements From Employers — Policy
RS 01403.015: Signed Statement from Custodian of Employer's Records
RS 01403.016: Certification of Contents of Employer's Records
RS 01403.018: End-of-Year Pay Statement or Pay Stub
RS 01403.035: Requesting Employer Statements
RS 01403.037: Completion of Forms SSA-7011-F4, SSA-1002-F3, and SSA-1003-F3
RS 01403.038: Signatures on Forms SSA-7011-F4, SSA-1002-F3, and SSA-1003-F3
RS 01403.040: Acceptance of Forms W-2/W-2c as Evidence of Wages
RS 01403.041: What Information Must Be Shown on Forms W-2/W-2c
RS 01403.042: Accepting Form W-2's Not Completed Properly
RS 01403.043: Acceptable Copies of Forms W-2/W-2c
RS 01403.044: Variance Between Total Wages and Social Security Wages Shown on Forms W-2/ W-2c
RS 01403.050: When Development of Secondary Evidence of Wages May Begin
RS 01403.052: Types of Secondary Evidence of Wages
RS 01403.053: Evaluating Secondary Evidence of Wages
RS 01403.054: Certification of Secondary Evidence
RS 01403.055: Pay Envelopes, Vouchers, Pay Checks, Tax Receipts, or Wage Statements
RS 01403.056: Records of Labor Unions - Wage Evidence
RS 01403.057: Employee's Income Tax Returns - Wage Evidence
RS 01403.058: State Unemployment Insurance (UI) Records
RS 01403.059: Statement of Claimant and Persons Who Know About Employment and Wages
RS 01403.060: Employee's Own Record of Wages
RS 01403.061: When Evidence of Wages Cannot Be Obtained
RS 01403.077: Secondary Evidence — Allegations of Wages by Migrant Farm Workers
RS 01403.080: Regional Office Subpoena Procedures for Evidence of Wages
RS 01403.100: Form W-2 (Wage and Tax Statement)
RS 01403.105: Form W-2c (Statement of Corrected Income and Tax Amounts)
RS 01403.110: Form SSA-7011-F4 (Statement of Employer)
RS 01403.115: Form SSA-1002 (Statement of Agricultural Employer (Years Prior to 1988))
RS 01403.120: Form SSA-1003 (Statement of Agricultural Employer for Years 1988 and Later)
RS 01403.130: Form SSA-768 (Certification of Evidence of Wages)
 RS 01404: Wage Development
RS 01404.000: Wage Development - Table of Contents
RS 01404.001: Wage Development - Introduction
RS 01404.003: Wage Development Policy
RS 01404.005: Lag Period – and Lag Earnings
RS 01404.018: Evidence of Lag Wages
RS 01404.105: Examining the E/R for Accuracy
RS 01404.110: Pre-lag Development and Documentation Requirements for Resolving Earnings Record Inaccuracies
RS 01404.120: Gap Development
RS 01404.140: Development of Possible Erroneous or Duplicate Postings
RS 01404.160: Wage Reporting Problem – National Wage Reporting Problem System (WRPS)
RS 01404.175: Forms W-2/W-2c as Evidence of Prelag Wages
RS 01404.180: Employer Prepared Wage Statement as Evidence of Prelag Wages
RS 01404.200: Reporting Practices of Uniformed Services
RS 01404.205: Developing Wage Information for Members of Uniformed Services - General
RS 01404.210: Request for Wage Information - Army or Air Force Reservists
RS 01404.215: Request for Wage Information - Members of Army and Air National Guard
RS 01404.220: Developing Prelag Wages for Members of Uniformed Services
RS 01404.225: Establishing Military Wages Based on Proof of Military Service
RS 01404.230: When DMW Credits May/May Not Be Granted
RS 01404.235: Development and Documentation of Deemed Wages - Internment
RS 01404.240: Reopening Claim - OPM Use/Nonuse of Internment Credits
RS 01404.250: Prohibitions Against Crediting Quarters of Coverage as stated in the Consolidated Appropriations Act of 2008 and the Omnibus Appropriations Act of 2009 [P.L. 111-8] ("Ensign Amendment")
RS 01404.252: Request for Earnings Records (E/R) Corrections in FY 09 in Cases Where the NH Worked and Had Earnings Under Another SSN
RS 01404.254: Determining OIG Referrals and Conviction Status in regard to the "Ensign Amendment"
RS 01404.256: Processing "Ensign" Claims
RS 01404.258: Processing Request for Earnings Records (E/R) Corrections After a Disallowance Based on the "Ensign Amendment"
RS 01404.260: Denial Notice in "Ensign" Cases
RS 01404.300: Maximum Contribution of Social Security Employment Taxes Paid By Employee
RS 01404.305: History of Federal Minimum Wage Rates Under the Fair Labor Standards Act 1938-1996
RS 01404.310: Where to Obtain Information on Wages and Employment for Members of Uniformed Services
RS 01404.315: Addresses of State Adjutants General and PSSO's
RS 01404.320: Sample Request to a State Adjutant - General for Wage Information for Members of National Guard
RS 01404.340: Form SSA-L4157, Request for Earnings Information
 RS 01405: Wage Correction/IRS Coordination
RS 01405.000: Wage Correction/IRS Coordination - Table of Contents
RS 01405.001: Earnings Record Correction - General
RS 01405.003: Earnings Record Correction Policy
RS 01405.005: Earnings Record Correction Process
RS 01405.010: Determination of Coverage or Wages
RS KC01405.010: Determination of Coverage or Wage for Missouri Public School District and Missouri Community College Employees (RTN 01 – 7/2010)
RS 01405.020: Scouting or Feedback in Item Correction – Procedure
RS 01405.025: When an Item Correction Action Should Not Be Processed
RS 01405.047: Multiple Employee Reporting Errors
RS 01405.050: Wages Reported as Self-Employment Income or Self-Employment Income Reported as Wages
RS 01405.080: Inquiries Concerning a Refund of Social Security Taxes
RS 01405.090: Listing Code 374 (Earnings Record Discrepancy/Adjustment)
RS 01405.115: Coordination With IRS
RS 01405.120: IRS Rulings