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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3306(b)(8)-1

Payments to employees for non-work periods.

Official textecfr.govlast amended

The term “wages” does not include any payment (other than vacation or sick pay) made by an employer to an employee after the calendar month in which the employee attains age 65, if—

# (a)

Such employee does no work (other than being subject to call for the performance of work) for such employer in the period for which such payment is made; and

# (b)

The employer-employee relationship exists between the employer and employee throughout the period for which such payment is made.

Vacation or sick pay is not within this exclusion from wages. If the employee does any work for the employer in the period for which the payment is made, no remuneration paid by such employer to such employee with respect to such period is within this exclusion from wages. For example, if employee A, who attained the age of 65 in January 1955, is employed by the X Company on a stand-by basis and is paid $200 by the X Company for being subject to call during the month of February 1955 and an additional $25 for work performed for the X Company on one day in February 1955, then none of the $225 is excluded from wages under this exception.

[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6708, 29 FR 3199, Mar. 10, 1964]

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In this part (40 sections)
  1. 31.3301-4 · When wages are paid.
  2. 31.3302(a)-1 · Credit against tax for contributions paid.
  3. 31.3302(a)-2 · Refund of State contributions.
  4. 31.3302(a)-3 · Proof of credit under section 3302(a).
  5. 31.3302(b)-1 · Additional credit against tax.
  6. 31.3302(b)-2 · Proof of additional credit under section 3302(b).
  7. 31.3302(c)-1 · Limit on total credits.
  8. 31.3302(d)-1 · Definitions and special rules relating to limit on total…
  9. 31.3302(e)-1 · Successor employer.
  10. 31.3306(a)-1 · Who are employers.
  11. 31.3306(b)-1 · Wages.
  12. 31.3306(b)-1T · Question and answer relating to the definition of wages…
  13. 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
  14. 31.3306(b)(1)-1 · $3,000 limitation.
  15. 31.3306(b)(2)-1 · Payments under employers' plans on account of…
  16. 31.3306(b)(3)-1 · Retirement payments.
  17. 31.3306(b)(4)-1 · Payments on account of sickness or accident…
  18. 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  19. 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
  20. 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
  21. 31.3306(b)(8)-1 · Payments to employees for non-work periods.
  22. 31.3306(b)(9)-1 · Moving expenses.
  23. 31.3306(b)(10)-1 · Payments under certain employers' plans after…
  24. 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
  25. 31.3306(c)-1 · Employment; services performed before 1955.
  26. 31.3306(c)-2 · Employment; services performed after 1954.
  27. 31.3306(c)-3 · Employment; excepted services in general.
  28. 31.3306(c)(1)-1 · Agricultural labor.
  29. 31.3306(c)(2)-1 · Domestic service.
  30. 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
  31. 31.3306(c)(4)-1 · Services on or in connection with a non-American…
  32. 31.3306(c)(5)-1 · Family employment.
  33. 31.3306(c)(6)-1 · Services in employ of United States or…
  34. 31.3306(c)(7)-1 · Services in employ of States or their political…
  35. 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
  36. 31.3306(c)(9)-1 · Railroad industry; services performed by an employee…
  37. 31.3306(c)(10)-1 · Services in the employ of certain organizations…
  38. 31.3306(c)(10)-2 · Services of student in employ of school, college, or…
  39. 31.3306(c)(10)-3 · Services before 1962 in employ of certain employees'…
  40. 31.3306(c)(11)-1 · Services in employ of foreign government.
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