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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3121(a)(15)-1

Payments by employer to disabled former employee.

Official textecfr.govlast amended

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.

[T.D. 7374, 40 FR 30950, July 24, 1975, as amended by T.D. 7373, 40 FR 30957, July 24, 1975]

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In this part (40 sections)
  1. 31.3112-1 · Instrumentalities of the United States specifically…
  2. 31.3121(a)-1 · Wages.
  3. 31.3121(a)-1T · Question and answer relating to the definition of wages…
  4. 31.3121(a)-2 · Wages; when paid and received.
  5. 31.3121(a)-3 · Reimbursement and other expense allowance amounts.
  6. 31.3121(a)(1)-1 · Annual wage limitation.
  7. 31.3121(a)(2)-1 · Payments on account of sickness or accident…
  8. 31.3121(a)(3)-1 · Retirement payments.
  9. 31.3121(a)(4)-1 · Payments on account of sickness or accident…
  10. 31.3121(a)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  11. 31.3121(a)(5)-2 · Payments under or to an annuity contract described in…
  12. 31.3121(a)(6)-1 · Payment by an employer of employee tax under section…
  13. 31.3121(a)(7)-1 · Payments for services not in the course of employer's…
  14. 31.3121(a)(8)-1 · Payments for agricultural labor.
  15. 31.3121(a)(9)-1 · [Reserved]
  16. 31.3121(a)(10)-1 · Payments to certain home workers.
  17. 31.3121(a)(11)-1 · Moving expenses.
  18. 31.3121(a)(12)-1 · Tips.
  19. 31.3121(a)(13)-1 · Payments under certain employers' plans after…
  20. 31.3121(a)(14)-1 · Payments by employer to survivor or estate of former…
  21. 31.3121(a)(15)-1 · Payments by employer to disabled former employee.
  22. 31.3121(a)(18)-1 · Payments or benefits under a qualified educational…
  23. 31.3121(b)-1 · Employment; services to which the regulations in this…
  24. 31.3121(b)-2 · Employment; services performed before 1955.
  25. 31.3121(b)-3 · Employment; services performed after 1954.
  26. 31.3121(b)-4 · Employment; excepted services in general.
  27. 31.3121(b)(1)-1 · Certain services performed by foreign agricultural…
  28. 31.3121(b)(2)-1 · Domestic service performed by students for certain…
  29. 31.3121(b)(3)-1 · Family employment.
  30. 31.3121(b)(4)-1 · Services performed on or in connection with a…
  31. 31.3121(b)(5)-1 · Services in employ of an instrumentality of the…
  32. 31.3121(b)(6)-1 · Services in employ of United States or…
  33. 31.3121(b)(7)-1 · Services in employ of States or their political…
  34. 31.3121(b)(7)-2 · Service by employees who are not members of a public…
  35. 31.3121(b)(8)-1 · Services performed by a minister of a church or a…
  36. 31.3121(b)(9)-1 · Railroad industry; services performed by an employee…
  37. 31.3121(b)(10)-1 · Services for remuneration of less than $50 for…
  38. 31.3121(b)(10)-2 · Services performed by certain students in the employ…
  39. 31.3121(b)(11)-1 · Services in the employ of a foreign government.
  40. 31.3121(b)(12)-1 · Services in employ of wholly owned instrumentality…
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