Citations:

Social Security Act - Sections 209(a)-(k);

20 CFR 404.1041ff.

TN 8 (11-93)

A. INTRODUCTION

This subchapter:

• defines and explains wages for credit and computation purposes;

• identifies the types of payments that represent remuneration for employment;

• explains the relationship of wages for social security purposes and wages for income tax purposes; and

• provides rules for determining when wages are paid.

B. LIST OF PAYMENTS IN RS 01402.000 ff.

The following payments are discussed in RS 01402.000 ff. (Wage Exclusions).

• Agricultural seasonal labor

• Annuities

• Cafeteria plans

• Death payments

• Dependent care assistance programs

• Disability payments

• Disabled beneficiary payments

• Domestic services

• Educational assistance programs

• Employee tax payments

• Employer pick-up plans

• Exempt governmental deferred compensation plans

• Fringe benefits

• Homeworker services

• Legal service group plans

• Maintenance of effort refund payments

• Meals and lodging

• Medical-hospital expenses

• Noncash payments

• Nonprofit organizations

• Profit-sharing plans

• Retirement and pension benefits

• Scholarship and fellowship grants

• Services not in course of employer's trade

• Sick payments after 6 months

• Simplified employee pension plans

• Stock bonus plans

• Supplemental retirement plans

• Tax-exempt trusts

• Tips

• Workers' compensation payments

C. REFERENCES

• Earnings discrepancies, RM 03870.000 ff.

• State and local employment, RS 01505.000 ff.

• Statute of limitations, RS 02201.000 ff.

• Wage correction, RS 01405.000 ff.

• Wage development, RS 01404.000 ff.

• Wage evidence, RS 01403.000 ff.

• Wages for annual earnings test (AET) purposes, RS 02505.000 ff.