POMS Reference

RS 01402: Wage Exclusions

TN 28 (05-12)

Policy on wage exclusion

Consider any service provided by an employer to an employee for his or her use a wage exclusion if:

  • such service is offered for sale to customers in the ordinary course of the employer's line of business in which the employee is performing services, and

  • the employer incurs no substantial additional cost (including loss of revenue) by providing such service to the employee (regardless of any amount paid by the employee for such service).