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RS 01402: Wage Exclusions

Effective Dates: 11/01/2005 - Present

TN 13 (06-92)

Citations:

Act, Sec. 209(a)(6)(A)—(C);

20 CFR 404.1058(a).

A. Policy

Beginning January 1, 1978, cash payments made to an employee for services not in the course of the employer's trade or business (i.e., work that does not promote or advance the trade or business of the employer) are wages if such payments amount to $100 or more in a CY.

NOTE: Payment in a medium other than cash is not wages.

B. Reference

RS 01901.520, Nonbusiness Work Cash-Pay Test.

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RS 01401: Wages
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RS 014: Wages
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RS 01403: Wage Evidence
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