Skip to content
Social Security
Search
Menu
Languages
Sign in / up
Program Operations Manual System (POMS)
POMS Home Page
POMS Table of Contents
POMS Recent Changes
Emergency Messages
Chief Judge Bulletins
Instruction Title Lists
SSA Program Rules
Subchapter List for
Annual Earnings Test
RS 025: Annual Earnings Test
RS 02500: Annual Earnings Test
RS 02500.000:
Annual Earnings Test - Table of Contents
RS 02501: History
RS 02501.000:
History - Table of Contents
RS 02501.001:
Annual Earnings Test (AET) Charts
RS 02501.021:
The Earnings Test (ET)
RS 02501.025:
Determining Annual and Monthly Exempt Amounts
RS 02501.030:
Applying the Monthly Earnings Test (MET)
RS 02501.070:
Options for Choosing the Year Non-Service Months (NSMs) Apply
RS 02501.075:
Monthly Earnings Test in a Fiscal Year (FY)
RS 02501.080:
Calculating Excess Earnings
RS 02501.095:
Charging Excess Earnings
RS 02501.100:
Imposing Work Suspensions
RS 02501.105:
Encouraging Beneficiaries to use High Earnings Estimates
RS 02501.110:
Work Deductions and Partial Monthly Benefit
RS 02501.120:
Prorating Work Suspensions
RS 02501.125:
Computing Prorated Work Suspensions
RS 02501.130:
Preclude Charging Excess Earnings When Individual Not Entitled to Benefits
RS 02501.140:
Spouse or Child Entitled to Childhood Disability Benefits (CDB) or Mother's/Father's Benefit on Another Earnings Record (ER)
RS 02501.145:
Beneficiary Entitled on Two Earnings Records (ERs) Only Beneficiary with Simultaneous Entitlement Has Excess Earnings
RS 02501.150:
Beneficiary Entitled on Two Earnings Records (E/Rs) Both Beneficiaries with Simultaneous Entitlement and Other Number Holder (NH) Have Excess Earnings
RS 02501.155:
Adjustment for the Maximum Involving the Annual Earnings Test (AET)
RS 02501.160:
Adjusting for Family Maximum for Separate Households
RS 02505: Variances in and Types of Earnings and Retirement
RS 02505.000:
Variances in and Types of Earnings and Retirement - Table of Contents
RS 02505.001:
What Annual Earnings Include
RS 02505.005:
How to Count Wages Under the Earnings Test (ET)
RS DAL02505.005:
Retired Texas State Judges
RS 02505.010:
When Wages Are Earned for Earnings Test (ET) Purposes
RS 02505.015:
When Employment Relationship (ERS) Terminates
RS 02505.020:
Determining Total Wages in a Fiscal Taxable Year (TY)
RS 02505.025:
Special Wage Payment (SWP)
RS 02505.030:
When We Consider Special Wage Payments (SWP) Earned
RS PHI02505.030:
Sabbatical Pay - Policy
RS 02505.040:
Treatment of SWP When Beneficiary Returns to Active Work for Same Employer
RS 02505.045:
Income That Is Not Wages for ET Purposes But May Be for Coverage
RS 02505.050:
Determining if Income Is NESE
RS 02505.055:
How to Count NE (and Losses) From SE Under the ET
RS 02505.060:
Treatment of Royalties
RS 02505.065:
Meaning Of Substantial Services (SS) in Self-Employment (SE)
RS 02505.070:
Determining if Services Are Substantial
RS 02505.075:
What Is Meant by Time Devoted to SE
RS 02505.080:
Considering the Nature of Services Rendered
RS 02505.085:
Comparing Current Services with Past Year Services
RS 02505.090:
The Setting in Which the Services Are Performed - Procedure
RS 02505.095:
Guidelines for Determining Substantial Services
RS 02505.100:
Development Guides in SS Cases - Procedure
RS 02505.105:
Directors and Fiduciaries
RS 02505.110:
Farm Arrangements
RS 02505.115:
Federal Agricultural Payment Programs (FAPP)
RS 02505.120:
Ministers
RS 02505.125:
Basic Provision - Self-Employment Income Exclusion
RS 02505.130:
Net Loss from SE - Relationship to SEI Exclusion
RS 02505.135:
Relating
Services
to the SEI Exclusion Provision
RS 02505.140:
Documentation Requirements in SEI Exclusion Cases-Procedure
RS 02505.145:
Notice Content and Special Coding Requirements in SEI Exclusion Cases
RS 02505.150:
DO Processing of Annual Reports and Current Year Estimates in SEI Exclusion Cases
RS 02505.155:
Typical Applications of the SEI Exclusion Provision
RS 02505.160:
Commissions Earned by Life Insurance Agents - General
RS 02505.165:
How to Treat Renewal Commissions Paid on a Commuted Value Basis
RS 02505.170:
How to Treat Repeat Commissions on Casualty Insurance
RS 02505.175:
When Commissions Are Earned By Other Salespeople
RS 02505.180:
Federal Judges - Earnings
RS 02505.185:
Corporate Director Fees - Earnings
RS 02505.196:
Special Procedures for Corporate Officers and Self-Employed Beneficiaries
RS 02505.240:
Summary of How Major Types of Remuneration Are Treated
RS 02510: Annual Reports
RS 02510.000:
Annual Reports - Table of Contents
RS 02510.001:
Administering the Earnings Test
RS 02510.005:
Current Year Work Reports
RS 02510.010:
Mid-Year Mailers (MYM)
RS 02510.015:
Closed Year Work Reports (Annual Report of Earnings)
RS 02510.016:
Treatment of Special Payments (SP)
RS 02510.017:
Direct Posting of Special Payments (SPs)
RS 02510.018:
Resolving Exceptions Generated by Direct Posting
RS 02510.019:
SWPs Reported on Form W-2
RS 02510.020:
Special Wage Payments Reported on Employer Listings, Magnetic Media and the Internet
RS 02510.021:
SSA-131 (Employer Report of Special Wage Payments)
RS 02510.022:
Extension for Filing Closed Year Work Reports
RS 02510.024:
Retention of Work Reports
RS 02510.026:
Enforcement of the Earnings Test
RS 02510.030:
Requesting Non-Service Months on Form SSA-L9790