C.F.R. » Title 20 » CHAPTER III—SOCIAL SECURITY ADMINISTRATION › PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) › Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income

20 C.F.R. § 404.1051

Payments on account of sickness or accident disability, or related medical or hospitalization expenses

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(a) We do not include as wages any payment that an employer makes to you, or on your behalf, on account of your sickness or accident disability, or related medical or hospitalization expenses, if the payment is made more than 6 consecutive calendar months following the last calendar month in which you worked for that employer. Payments made during the 6 consecutive months are included as wages.

(b) The exclusion in paragraph (a) of this section also applies to any such payment made by a third party (such as an insurance company). However, if you contributed to your employer's sick pay plan, that portion of the third party payments attributable to your contribution is not wages.

(c) Payments of medical or hospitalization expenses connected with sickness or accident disability are excluded from wages beginning with the first payment only if made under a plan or system of your employer as explained in § 404.1049(a)(1).

(d) Payments under a worker's compensation law are not wages.

[55 FR 7310, Mar. 1, 1990]
Notes of Decisions
Cited in 4 cases, 1955–1961 · leading case: Nannie D. Harper v. Arthur S. Flemming, Secretary of the Department of Health, Education and Welfare
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Nannie D. Harper v. Arthur S. Flemming, Secretary of the Department of Health, Education and Welfare (1961) ca4 “20 CFR, § 404.1051 (b). 3 The utilization of capital in the form of land or other property, in the production of earnings, does not exclude other self-employed persons from paying the tax and enjoying the benefits of the Act.”
Mullowney v. Hobby (1955) ned ““20 C.F.R. 404.1051: “(a) The gross income and deductions of an individual attributable to a trade or business, for the purpose of ascertaining his net earnings from self-employment, are to be determined by reference to the provisions of law and regulations applicable with…”
Rafal v. Flemming (1959) vaed “” And in 20 C.F.R. 404.1051(f), it is provided that: “For the purpose of determining net earnings from self-employment a partnership is one which is recognized as such for income tax purposes.”
Harper v. Flemming (1960) nced “) 20 CFR § 404.1051 (b). See, also, Federal Income Tax Regulations relating to self-employment taxes, No.”
— 20 C.F.R. § 404.1051(f) — 1 case
Rafal v. Flemming (1959) vaed “” And in 20 C.F.R. 404.1051(f), it is provided that: “For the purpose of determining net earnings from self-employment a partnership is one which is recognized as such for income tax purposes.”
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