26 CFR 31.3121(a)(15)-1
§ 31.3121(a)(15)-1 Payments by employer to disabled former employee.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.3121(a)(15)-1, § 31.3121(a)(15)-1 Payments by employer to disabled former employee, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112960
- Permanent ID
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Full text
The term “wages” does not include any payment made after 1972 by an employer to an employee, if at the time such payment is made such employee is entitled to disability insurance benefits under section 223(a) of the Social Security Act and such entitlement commenced prior to the calendar year in which such payment is made, and if such employee did not perform any service for such employer during the period for which such payment is made.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.