SSA logo: link to Social Security Online homeChapter 13: Wages

Table of Contents

1300. Wages for Social Security Purposes
1301. Maximum Earnings Creditable in any One Year
1302. Actual or Constructive Payment of Wages
1303. Cash-Pay Tests
1304. Pay for Work for Nonprofit Organization
1305. Does pay for military service after 1956 count as wages?
1306. Can you receive additional wage credits for military service after 1967?
1307. Can you receive wage credits for military service before 1957?
1308. Pay for Railroad Work
1309. Do commissions count as wages?
1310. Renewal Commissions of Life Insurance Salespersons
1311. Do payments from a plan or system for sickness, retirement, etc. count as wages?
1312. Does sick pay count as wages?
1313. Do payments to a profit-sharing or stock bonus plan count as wages?
1314. Do payments from or to a tax-exempt trust fund count as wages?
1315. Do payments to a Federal Thrift Savings Plan count as wages?
1316. Do payments from or to a tax-exempt annuity plan count as wages?
1317. Pension and Retirement Payments
1318. Do amounts deferred under a nonqualified deferred compensation plan count as wages?
1319. Do supplemental retirement plan payments count as wages?
1320. Do advance payments count as wages?
1321. Do loans count as wages?
1322. Do bonuses and wage dividends count as wages?
1323. Back Pay
1324. Do dismissal payments count as wages?
1325. Do strike benefits count as wages?
1326. Does idle time pay count as wages?
1327. Does vacation pay count as wages?
1328. Does veterans training pay count as wages?
1329. Tips
1330. Do prizes and awards from persons other than your employer count as wages?
1331. Do taxes withheld from pay count as wages?
1332. Do traveling and business expense payments count as wages?
1333. Do moving expense payments count as wages?
1334. Do wages paid after the worker's death count as wages?
1335. Do payments made to a disabled former employee count as wages?
1336. Are interns in the U.S. during World War II granted wage credits?
1337. Does group-term life insurance count as wages?
1338. Do payments from Individual Retirement Accounts (IRA's) and Keogh plans count as wages?
1339. Do payments provided by an employer for dependent care assistance count as wages?
1340. Do payments under or to a tax-sheltered annuity plan count as wages?
1341. Payments Under a Cafeteria Plan
1342. Do fringe benefits count as wages?
1343. Do meals and lodging count as wages?
1344. Do payments that are not intended as remuneration for employment count as wages?