TN 14 (12-93)

POLICY

Employee taxes paid from the employer's own funds or withheld from the employee's funds are wages, except as stated below.

REFERENCES: Section 209(a)(5) of the Act, 20 CFR 404.1054

1. Prior to 1981

Any social security and unemployment compensation taxes paid from the employer's own funds are not wages.

2. Beginning January 1, 1981

Any Social Security and unemployment compensation taxes on wages paid for domestic service in the private home of an employer or for agricultural labor which are paid from employer's own funds are not wages.

3. State and Local Employers

As of October 1, 1980, the exclusion in RS 01402.225 1., continues until December 31, 1983.

4. Other Deductions From the Employer's Wages

• Deductions are wages considered paid at the time the deduction is withheld.

• Garnished amounts are wages when garnished.