1/40 thru 8/50

$14.99 in covered wages (CW) per month (PM)

1

2

3

4

Monthly earnings test (MET) applies.

Number holder's (NH) excess earnings (EE) cause deductions to auxiliary benefits (AUX).

Only one month's deductions imposed if AUX also had EE in same month.

Only CW's counted (no self-employment income (SEI)).

9/50 thru 8/52

$50 in CW PM

5
6

Rules 1, 2, and 3 apply plus:
Beginning 11/51, combine RR compensation with CW.

Only CW's counted (no self-employment income (SEI)).

For taxable year (TY) beginning after 1950, and ending before 9/52

$600 in SEI per year (PY)

7

Both CW and covered net earnings (NE) from self-employment (SE) counted.

8

EE determined by:

1. Multiply months in TY by $50 and subtract from covered NE from SE in TY;

2. Charge the excess in units of $50 (plus a unit for any remaining excess);

3. Charging commences with last month of entitlement (MOE) in TY and continues to first month.

9

EE not charged to months in which beneficiary:

1. was not entitled;

2. was age 75 or over;

3. incurred a deduction for employment or no-child-in-care; or

4. did not render substantial services in SE.

10

Two months and 15 days for filing.

For TY ending after 8/52, and beginning before 1/55

$75 PM
$900 SEI PY

11

Rules 5 through 10 apply except:
multiplier and unit in rule 7 is $75 (instead of $50).

For TY beginning after 12/54, and before 9/58

$80 PM
$1,200 PY
(CW and SEI)

12

Rules 5 through 10 apply except:

1. EE charged only to months with wages of more than $80, or substantial services (SS) in SE.

2. All wages and NE from SE are counted in rule 7, whether or not covered;

3. The multiplier is $100 and the unit $80 in rule 8;

4. Age 72 applies in rule 9(b);

5. “Employment” in rule 9(c) now means “being under 7-day test, or after 6/57, was subject to a vocational rehabilitation (VR) deduction”;

6. Count all earnings in year of attainment of age 72;

7. Three months and 15 days apply for rule 10.

For TY beginning after 8/58, and ending before 1/61

$100 PM
$1,200 PY

13

Rule 12 applies in its entirety except:

1. Charging begins the first MOE in rule 8(c) and continues to last MOE in TY;

2. Amount is $100 in rule 12(a).

For TY beginning after 12/60, and ending before 7/61

$100 PM
$1,200 PY

14

Rule 13 applies except:

1. After we determine EE of NH :

   1. Reduce EE by the lesser of $150 or 1/2 of EE;

   2. Round results to next lower multiple of $1 (if not already a multiple of $1);

   3. Charge on a $1 for $1 basis;

   4. Charged are total family benefits payable on this SSN and spouse's, mother's or disabled adult child's benefits payable on another SSN.

2. Effective for TY commencing after 12/60, charge any benefits still payable to an auxiliary after charging NH's EE with auxiliary's EE.

For TY ending after 6/61, and before 1/66

$100 PM
$1,200 PY

15

Rule 14 applies except:

Amount in rule 14(a)(1) is $500.

For TY ending after 12/65, and before 1/68

$125 PM
$1,500 PY

16

Rule 14 applies except:

Amount in rule 14(a)(1) is $1200.

For TY ending after 12/67, and before 1/72

$140 PM
$1,680 PY

17

Rule 14 applies except:

1. Do not apply part (a)(1);

2. Apply new deduction rates for part (a)(3) as follows:

   1. Deduct $1 for every $2 over 1,680 and up to $2,880, and

   2. Also, deduct $1 for every $1 of earnings above $2,880.