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United States Code (Last Updated: May 24, 2014) |
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Title 42. THE PUBLIC HEALTH AND WELFARE |
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Chapter 7. SOCIAL SECURITY |
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SubChapter II. FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS |
§ 409. “Wages” defined
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(a) In general For the purposes of this subchapter, the term “wages” means remuneration paid prior to 1951 which was wages for the purposes of this subchapter under the law applicable to the payment of such remuneration, and remuneration paid after 1950 for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that, in the case of remuneration paid after 1950, such term shall not include— (1) (A) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $3,600 with respect to employment has been paid to an individual during any calendar year prior to 1955, is paid to such individual during such calendar year; (B) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $4,200 with respect to employment has been paid to an individual during any calendar year after 1954 and prior to 1959, is paid to such individual during such calendar year; (C) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $4,800 with respect to employment has been paid to an individual during any calendar year after 1958 and prior to 1966, is paid to such individual during such calendar year; (D) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $6,600 with respect to employment has been paid to an individual during any calendar year after 1965 and prior to 1968, is paid to such individual during such calendar year; (E) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $7,800 with respect to employment has been paid to an individual during any calendar year after 1967 and prior to 1972, is paid to such individual during such calendar year; (F) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $9,000 with respect to employment has been paid to an individual during any calendar year after 1971 and prior to 1973, is paid to such individual during any such calendar year; (G) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $10,800 with respect to employment has been paid to an individual during any calendar year after 1972 and prior to 1974, is paid to such individual during such calendar year; (H) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $13,200 with respect to employment has been paid to an individual during any calendar year after 1973 and prior to 1975, is paid to such individual during such calendar year; (I) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to the contribution and benefit base (determined under section 430 of this title) with respect to employment has been paid to an individual during any calendar year after 1974 with respect to which such contribution and benefit base is effective, is paid to such individual during such calendar year; (2) The amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of (A) sickness or accident disability (but, in the case of payments made to an employee or any of his dependents, this clause shall exclude from the term “wages” only payments which are received under a workmen’s compensation law), or (B) medical or hospitalization expenses in connection with sickness or accident disability, or (C) death, except that this subsection does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee under the Internal Revenue Code of 1986; (3) Any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of six calendar months following the last calendar month in which the employee worked for such employer; (4) Any payment made to, or on behalf of, an employee or his beneficiary (A) from or to a trust exempt from tax under section 165(a) of the Internal Revenue Code of 1939 at the time of such payment or, in the case of a payment after 1954, under sections 401 and 501(a) of the Internal Revenue Code of 1954 or the Internal Revenue Code of 1986, unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust, or (B) under or to an annuity plan which, at the time of such payment, meets the requirements of section 165(a)(3), (4), (5), and (6) of the Internal Revenue Code of 1939 or, in the case of a payment after 1954 and prior to 1963, the requirements of section 401(a)(3), (4), (5), and (6) of the Internal Revenue Code of 1954, or (C) under or to an annuity plan which, at the time of any such payment after 1962, is a plan described in section 403(a) of the Internal Revenue Code of 1986, or (D) under or to a bond purchase plan which, at the time of any such payment after 1962, is a qualified bond purchase plan described in section 405(a) of the Internal Revenue Code of 1954 (as in effect before July 18, 1984 ), or (E) under or to an annuity contract described in section 403(b) of the Internal Revenue Code of 1986, other than a payment for the purchase of such contract which is made by reason of a salary reduction agreement (whether evidenced by a written instrument or otherwise), or (F) under or to an exempt governmental deferred compensation plan (as defined in section 3121(v)(3) of such Code), or (G) to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this subsection to take into account some portion or all of the increase in the cost of living (as determined by the Secretary of Labor) since retirement but only if such supplemental payments are under a plan which is treated as a welfare plan under section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1002(2)(B)(ii)], or (H) under a simplified employee pension (as defined in section 408(k)(1) of such Code), other than any contributions described in section 408(k)(6) of such Code, or (I) under a cafeteria plan (within the meaning of section 125 of the Internal Revenue Code of 1986) if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received; or (J) under an arrangement to which section 408(p) of such Code applies, other than any elective contributions under paragraph (2)(A)(i) thereof; or (K) under a plan described in section 457(e)(11)(A)(ii) of the Internal Revenue Code of 1986 and maintained by an eligible employer (as defined in section 457(e)(1) of such Code);(5) The payment by an employer (without deduction from the remuneration of the employee)— (A) of the tax imposed upon an employee under section 3101 of the Internal Revenue Code of 1986, or (B) of any payment required from an employee under a State unemployment compensation law, with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor; (6) (A) Remuneration paid in any medium other than cash to an employee for service not in the course of the employer’s trade or business or for domestic service in a private home of the employer; (B) Cash remuneration paid by an employer in any calendar year to an employee for domestic service in a private home of the employer (including domestic service on a farm operated for profit), if the cash remuneration paid in such year by the employer to the employee for such service is less than the applicable dollar threshold (as defined in section 3121(x) of the Internal Revenue Code of 1986) for such year; (C) Cash remuneration paid by an employer in any calendar year to an employee for service not in the course of the employer’s trade or business, if the cash remuneration paid in such year by the employer to the employee for such service is less than $100. As used in this paragraph, the term “service not in the course of the employer’s trade or business” does not include domestic service in a private home of the employer and does not include service described in section 410(f)(5) of this title; (7) (A) Remuneration paid in any medium other than cash for agricultural labor; (B) Cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless— (i) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or (ii) the employer’s expenditures for agricultural labor in such year equal or exceed $2,500, except that clause (ii) shall not apply in determining whether remuneration paid to an employee constitutes “wages” under this section if such employee (I) is employed as a hand harvest laborer and is paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment, (II) commutes daily from his permanent residence to the farm on which he is so employed, and (III) has been employed in agriculture less than 13 weeks during the preceding calendar year; (8) Remuneration paid by an employer in any year to an employee for service described in section 410(j)(3)(C) of this title (relating to home workers), if the cash remuneration paid in such year by the employer to the employee for such service is less than $100; (9) Remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 of the Internal Revenue Code of 1986 (determined without regard to section 274(n) of such Code); (10) (A) Tips paid in any medium other than cash; (B) Cash tips received by an employee in any calendar month in the course of his employment by an employer unless the amount of such cash tips is $20 or more; (11) Any payment or series of payments by an employer to an employee or any of his dependents which is paid— (A) upon or after the termination of an employee’s employment relationship because of (A) 402(h)(1)(B), or 457(a) of such Code or by reason of a salary reduction agreement under section 403(b) of such Code, (B) any amount with respect to which a deduction is allowable under chapter 1 of such Code by reason of a contribution to a plan described in section 501(c)(18) of such Code, and (C) to the extent provided in regulations of the Commissioner of Social Security, deferred compensation provided under any arrangement, agreement, or plan referred to in subsection (i) or (j) of this section.
References In Text
Section 165 of the Internal Revenue Code of 1939, referred to in subsec. (a)(4)(A), (B), was a part of chapter 1 of the 1939 Code, and was repealed by section 7851(a)(1)(A), (3) of Title 26, Internal Revenue Code of 1954 (act Aug. 16, 1954, ch. 736, 68A Stat. 3). Internal Revenue Code of 1954 redesignated Internal Revenue Code of 1986 by Pub. L. 99–514, § 2,
Section 405(a) of the Internal Revenue Code of 1954, referred to in subsec. (a)(4)(D), was repealed by Pub. L. 98–369, div. A, title IV, § 491(a),
For provision deeming a reference in other laws to a provision of the 1939 Code as a reference to the corresponding provisions of the 1986 Code, see section 7852(b) of the 1986 Code. For table of comparisons of the 1939 Code to the 1986 Code, see table preceding section 1 of Title 26, Internal Revenue Code. The Internal Revenue Code of 1986 is classified generally to Title 26.
Internal Revenue Code of 1954, referred to in text, redesignated Internal Revenue Code of 1986 by Pub. L. 99–514, § 2,
Internal Revenue Code of 1986, referred to in text, is classified to Title 26.
The Peace Corps Act, referred to in subsec. (e), is Pub. L. 87–293,
The enactment of the Social Security Amendments of 1977, referred to in subsec. (k)(1), means the enactment of Pub. L. 95–216, which was approved
Section 10208 of the Omnibus Budget Reconciliation Act of 1989, referred to in subsec. (k)(2)(C), is section 10208 of Pub. L. 101–239, title X,
Section 402 of the Internal Revenue Code of 1986, referred to in subsec. (k)(3)(A), was amended by Pub. L. 102–318, § 521, and, as so amended, provisions formerly contained in section 402(a)(8) are contained in section 402(e)(3).
Amendments
2008—Subsec. (a)(20). Pub. L. 110–245 added par. (20).
2004—Subsec. (a)(6)(B). Pub. L. 108–203 substituted “on a farm operated for profit” for “described in section 410(f)(5) of this title”.
Subsec. (a)(17). Pub. L. 108–357, § 320(b)(5), inserted “108(f)(4),” after “74(c),”.
Subsec. (a)(19). Pub. L. 108–357, § 251(a)(1)(B), added par. (19).
1996—Subsec. (a)(4)(J). Pub. L. 104–188, § 1421(b)(8)(B), added subpar. (J).
Subsec. (a)(4)(K). Pub. L. 104–188, § 1458(b)(2), added subpar. (K).
1994—Subsec. (a)(4)(A). Pub. L. 103–296, § 321(c)(4)(A), substituted “Internal Revenue Code of 1954 or the Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Subsec. (a)(4)(C), (E), (5)(A). Pub. L. 103–296, § 321(c)(4)(B)(i), (ii), substituted “1986” for “1954” after “Code of”.
Subsec. (a)(6)(B). Pub. L. 103–387 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “Cash remuneration paid by an employer in any calendar quarter to an employee for domestic service in a private home of the employer, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this paragraph, the term ‘domestic service in a private home of the employer’ does not include service described in section 410(f)(5) of this title;”.
Subsecs. (a)(14)(A), (B), (15) to (17), (b), (f), (g), (i)(1), (j). Pub. L. 103–296, § 321(c)(4)(B)(iii)–(vi), (C), substituted “1986” for “1954” after “Code of”.
Subsec. (k). Pub. L. 103–296, § 321(e)(1), added par. (1) and struck out former par. (1) which defined “deemed average total wages”, added par. (2), and redesignated former par. (2) as (3) and in introductory provisions of par. (3) substituted “this subsection” for “paragraph (1)”.
Pub. L. 103–296, § 107(a)(4), in subsec. (k) as amended by Pub. L. 103–296, § 321(e)(1), substituted “Commissioner of Social Security” for “Secretary” in par. (1), in introductory provisions of par. (2), and in par. (3)(C).
1990—Subsec. (a)(7)(B). Pub. L. 101–508 substituted “clause (ii)” for “subparagraph (B)” in concluding provisions.
1989—Subsec. (a). Pub. L. 101–239, § 10208(d)(1)(A)–(K), inserted “(a)” at beginning of text and in subsec. (a) as so designated, redesignated, respectively, former subsec. (a)(1) to (9) as par. (1)(A) to (I), former subsec. (b)(1) to (3) as par. (2)(A) to (C), former subsec. (d) as par. (3), former subsec. (e)(1) to (9) as par. (4)(A) to (I), former subsec. (f)(1) and (2) as par. (5)(A) and (B), former subsec. (g)(1) to (3) as par. (6)(A) to (C), former subsec. (h)(1), (2)(A) and (B), and (i) to (iii) as par. (7)(A), (B)(i) and (ii), and (I) to (III), former subsecs. (j) and (k) as pars. (8) and (9), former subsec. (l)(1) and (2) as par. (10)(A) and (B), former subsec. (m)(1) and (2) as par. (11)(A) and (B), former subsecs. (n) and (o) as pars. (12) and (13), former subsec. (p)(1) and (2) as par. (14)(A) and (B), and former subsecs. (q) to (t) as pars. (15) to (18).
Subsec. (b). Pub. L. 101–239, § 10208(d)(1)(L), designated par. beginning with “Nothing in the regulations” as subsec. (b). Former subsec. (b) redesignated subsec. (a)(2).
Subsec. (c). Pub. L. 101–239, § 10208(d)(1)(M), designated par. beginning with “For purposes of this subchapter, in the case of domestic service” as subsec. (c) and substituted “subsection (a)(6)(B)” for “subsection (g)(2)” in two places.
Subsec. (d). Pub. L. 101–239, § 10208(d)(1)(N), designated par. beginning with “For purposes of this subchapter, in the case of an individual performing service, as a member” as subsec. (d) and substituted “subsection (a)(1)” for “subsection (a)” in introductory provisions. Former subsec. (d) redesignated subsec. (a)(3).
Subsecs. (e) to (h). Pub. L. 101–239, § 10208(d)(1)(O)–(R), designated pars. beginning with “For purposes of this subchapter, in the case of an individual performing service, as a volunteer”, “For purposes of this subchapter, tips received”, “For purposes of this subchapter, in any case where”, and “For purposes of this subchapter, in the case of an individual performing service under the provisions”, as subsecs. (e) to (h), respectively. Former subsecs. (e) to (h) redesignated subsec. (a)(4) to (7), respectively.
Subsec. (i). Pub. L. 101–239, § 10208(d)(1)(S), designated par. beginning with “Nothing in any of the foregoing” as subsec. (i).
Pub. L. 101–140 amended cls. (2) and (3) of next to last indented par. of closing provisions [now subsec. (i)] to read as if amendment by Pub. L. 100–647, § 1011B(a)(22)(E), had not been enacted, see 1988 Amendment note below.
Subsec. (j). Pub. L. 101–239, § 10208(d)(1)(T), designated par. beginning with “Any amount deferred” as subsec. (j). Former subsec. (j) redesignated subsec. (a)(8).
Subsec. (k). Pub. L. 101–239, § 10208(a), added subsec. (k).
1988—Pub. L. 100–647, § 1011B(a)(22)(E), in next to last indented par. of closing provisions, substituted “, or” for period at end of cl. (2) and added cl. (3).
Subsec. (e)(8). Pub. L. 100–647, § 1011(f)(8), amended cl. (8) generally. Prior to amendment, cl. (8) read as follows: “under a simplified employee pension (as defined in section 408(k) of the Internal Revenue Code of 1986) if, at the time of the payment, it is reasonable to believe that the employee will be entitled to a deduction under section 219(b)(2) of such Code for such payment,”.
Subsec. (e)(9). Pub. L. 100–647, § 1011B(a)(23)(B), inserted “if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received” after “1986)”.
Subsec. (h)(2). Pub. L. 100–647, § 8017(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “Cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless (A) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or (B) the employer’s expenditures for agricultural labor in such year equal or exceed $2,500;”.
Subsec. (k). Pub. L. 100–647, § 1001(g)(4)(C), substituted “section 217 of the Internal Revenue Code of 1986 (determined without regard to section 274(n) of such Code)” for “section 217 of the Internal Revenue Code of 1954”.
Subsec. (t). Pub. L. 100–647, § 3043(a), added subsec. (t).
1987—Pub. L. 100–203, § 9001(a)(2), in second indented par. of closing provisions, substituted “only (1) his basic pay as described in chapter 3 and section 1009 of title 37 in the case of an individual performing service to which subparagraph (A) of such section 410(l)(1) of this title applies, or (2) his compensation for such service as determined under section 206(a) of title 37 in the case of an individual performing service to which subparagraph (B) of such section 410(l)(1) of this title applies.” for “only his basic pay as described in chapter 3 and section 1009 of title 37.”
Subsec. (b)(3). Pub. L. 100–203, § 9003(a)(1), substituted “death, except that this subsection does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee under the Internal Revenue Code of 1986” for “death”.
Subsec. (h)(2)(B). Pub. L. 100–203, § 9002(a), added cl. (B) and struck out former cl. (B) which read as follows: “the employee performs agricultural labor for the employer on twenty days or more during such year for cash remuneration computed on a time basis;”.
1986—Subsec. (e). Pub. L. 99–514, § 1151(d)(2)(C), added cl. (9).
Subsec. (s). Pub. L. 99–514, § 122(e)(5), substituted “74(c), 117, or” for “117 or”.
Pub. L. 99–272 in third to last undesignated paragraph, substituted “shall not include” for “shall, subject to the provisions of subsection (a) of this section, include”.
1984—Pub. L. 98–369, § 531(d)(1)(B)(i), inserted in introductory text “(including benefits)” before “paid in any medium”.
Subsec. (a)(5) to (9). Pub. L. 98–369, § 2663(a)(6)(A)(i), realigned margins of pars. (5) to (9).
Subsec. (e). Pub. L. 98–369, § 2663(a)(6)(A)(v), realigned margin of subsec. (e).
Subsec. (e)(4). Pub. L. 98–369, § 491(d)(39), inserted “(as in effect before
Subsec. (e)(7). Pub. L. 98–369, § 2661(i)(1), struck out the semicolon after “Act of 1974”.
Subsecs. (f), (k) to (p). Pub. L. 98–369, § 2663(a)(6)(A)(v), realigned margins of subsecs. (f) and (k) to (p).
Subsec. (p). Pub. L. 98–369, § 2663(a)(6)(A)(ii)–(iv), redesignated the subsec. (p) enacted by Pub. L. 95–216 as par. (1) and the subsec. (p) enacted by Pub. L. 95–472 as par. (2), and substituted a semicolon for a period in par. (1) as so redesignated.
Subsecs. (q), (r). Pub. L. 98–369, § 2663(a)(6)(A)(v), realigned margins of subsecs. (q) and (r).
Subsec. (s). Pub. L. 98–369, § 531(d)(1)(B)(ii), added subsec. (s).
Pub. L. 98–369, § 2663(a)(6)(B), in undesignated par. relating to the meaning of “wages” in the case of a member of a uniformed service to which section 410(l)(1) of this title is applicable, substituted “chapter 3 and section 1009 of title 37” for “section 102(10) of the Servicemen’s and Veterans’ Survivor Benefits Act”.
Pub. L. 98–369, § 2661(i)(2), in undesignated par. relating to employer contributions as not being excluded from “wages”, inserted “where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise)”.
1983—Subsec. (b). Pub. L. 98–21, § 324(c)(3)(A), struck out cl. (1) which read “retirement”, and redesignated cls. (2) to (4) as (1) to (3), respectively.
Subsec. (c). Pub. L. 98–21, § 324(c)(3)(B), struck out subsec. (c) which related to any payment made to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement.
Subsec. (e)(5) to (7). Pub. L. 98–21, § 324(c)(2), added cls. (5) to (7).
Subsec. (e)(8). Pub. L. 98–21, § 328(b), added cl. (8).
Subsec. (i). Pub. L. 98–21, § 324(c)(3)(B), struck out subsec. (i) which related to any payment (other than vacation or sick pay) made to an employee after the month in which he attained age 62, if he did not work for the employer in the period for which such payment was made, and provided for this subsection that “sick pay” included remuneration for service in the employ of a State, a political subdivision (as defined in section 418(b)(2) of this title) of a State, or an instrumentality of two or more States, paid to an employee thereof for a period during which he was absent from work because of sickness.
Subsec. (m)(1)(C). Pub. L. 98–21, § 324(c)(3)(C), struck out subpar. (C) which related to retirement after attaining an age specified in the plan referred to in par. (2) or in a pension plan of the employer.
Subsec. (r). Pub. L. 98–21, § 327(a)(2), added subsec. (r).
Pub. L. 98–21, § 327(b)(2), inserted, immediately following subsec. (r), provision that nothing in the regulations prescribed for purposes of chapter 24 of the Internal Revenue Code of 1954 (relating to income tax withholding) which provides an exclusion from “wages” as used in such chapter shall be construed to require a similar exclusion from “wages” in the regulations prescribed for purposes of this subchapter.
Pub. L. 98–21, § 324(c)(1), inserted, at end of section, two undesignated pars. specifying the inclusion of certain employer contributions as “wages” and directing that any amount deferred under a nonqualified deferred compensation plan be taken into account under certain conditions but not treated as wages thereafter for purposes of this subchapter.
Pub. L. 98–21, § 101(c)(1), inserted, at end of section, undesignated par. defining “wages” for purposes of this subchapter in the case of an individual performing service under provisions of section 294 of title 28 (relating to assignment of retired justices and judges to active duty) to include payments under section 371(b) of title 28 that is received during the period of such service.
1981—Subsec. (b)(2). Pub. L. 97–123 inserted “(but, in the case of payments made to an employee or any of his dependents, this clause shall exclude from the term ‘wages’ only payments which are received under a workmen’s compensation law)” after “sickness or accident disability”.
Subsec. (q). Pub. L. 97–34 substituted “section 127 or 129” for “section 127”.
1980—Subsec. (f). Pub. L. 96–499 substituted “section 3101 of the Internal Revenue Code of 1954” for “section 1400 of the Internal Revenue Code of 1939” in subpar. (1) and inserted “with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor”.
1978—Subsec. (p). Pub. L. 95–472 added a second subsec. (p).
Subsec. (q). Pub. L. 95–600 added subsec. (q).
1977—Subsecs. (g)(3), (j). Pub. L. 95–216, § 351(a)(1), (2), substituted “year” for “quarter” wherever appearing and “$100” for “$50”.
Subsec. (n). Pub. L. 95–216, § 351(a)(3)(A), struck out “or” after “such employee died”.
Subsec. (o). Pub. L. 95–216, § 351(a)(3)(A), substituted “payment is made; or” for “payment is made.”.
Subsec. (p). Pub. L. 95–216, § 351(a)(3)(A), added subsec. (p).
1973—Subsec. (a)(8). Pub. L. 93–233 substituted “$13,200” for “$12,600”.
Pub. L. 93–66 substituted “$12,600” for “$12,000”.
1972—Subsec. (a)(6). Pub. L. 92–336, § 203(a)(1)(A), inserted “and prior to 1973” after “1971”.
Subsec. (a)(7) to (9). Pub. L. 92–336, § 203(a)(1)(B), added pars. (7) to (9).
Subsec. (i). Pub. L. 92–603, § 104(g), struck out “(if a woman) and age 65 (if a man)” after “attains age 62”.
Subsec. (n). Pub. L. 92–603, § 122(a), added subsec. (n).
Subsec. (o). Pub. L. 92–603, § 138(a), added subsec. (o).
Pub. L. 92–603, § 123(c)(1), added par. at end defining “wages” in the case of members of a religious order when an election under section 3121(r) of the Internal Revenue Code of 1954 is in effect.
1971—Subsec. (a)(5). Pub. L. 92–5, § 203(a)(1)(A), inserted “and prior to 1972” after “1967”.
Subsec. (a)(6). Pub. L. 92–5, § 203(a)(i)(B), added par. (6).
1968—Subsec. (a)(4), (5). Pub. L. 90–248, § 108(a)(1)(A), (B), inserted “and prior to 1968” after “1965” and added par. (5), respectively.
Subsec. (m). Pub. L. 90–248, § 504(c), added subsec. (m).
1965—Subsec. (a)(3). Pub. L. 89–97, § 320(a)(1)(A), inserted “and prior to 1966” after “1958”.
Subsec. (a)(4). Pub. L. 89–97, § 320(a)(1)(B), added par. (4).
Subsec. (l). Pub. L. 89–97, § 313(a)(1), added subsec. (l).
Pub. L. 89–97, § 313(a)(2), added paragraph at end providing that tips be considered remuneration and that such remuneration be deemed paid as of the filing of a written statement or as of the time received.
1964—Subsec. (e). Pub. L. 88–272 included as “wages” payments after 1954 under or to trust exempt under sections 401 and 501(a), I.R.C. 1954, under annuity plans after 1954 and prior to 1963, under section 401(a)(3), (4), (5), and (6), I.R.C. 1954, under or to annuity plans which at time of payment after 1962, are described in section 403(a), I.R.C. 1954, and under or to a bond purchase plan which at time of any payment after 1962, is a qualified bond purchase plan described in section 405(a), I.R.C. 1954.
Subsec. (k). Pub. L. 88–650 added subsec. (k).
1961—Subsec. (i). Pub. L. 87–64 substituted “attains age 62 (if a woman) or age 65 (if a man)” for “attains retirement age (as defined in section 416(a) of this title)”.
Pub. L. 87–293 added last paragraph providing for computation of wages for Peace Corps volunteer service.
1960—Subsec. (j). Pub. L. 86–778, § 103(j)(2)(F), substituted “section 410(j)(3)(C)” for “section 410(k)(3)(C)”.
Pub. L. 86–778, § 103(j)(2)(C), substituted “section 410(l)(1) of this title” for “section 410(m)(1) of this title” in last par.
1958—Subsec. (a). Pub. L. 85–840 inserted “and prior to 1959” after “any calendar year after 1954” in cl. (2), and added cl. (3).
Subsec. (i). Pub. L. 85–786 inserted sentence to include remuneration for service in State employment paid to employee for period he was absent for illness in term “sick pay”.
1956—Subsec. (h)(2). Act Aug. 1, 1956, ch. 836, included within definition of “wages” cash remuneration of $150 or more, and cash remuneration computed on a time basis where the employee performs agricultural labor for the employer on 20 days or more during the calendar year.
Act Aug. 1, 1956, ch. 837, added penultimate par. to define “wages” in the case of an individual performing service, as a member of a uniformed service, to which the provisions of section 410(m)(1) of this title are applicable.
1954—Subsec. (a). Act
Subsec. (g)(2). Act
Subsec. (g)(3). Act
Subsec. (h). Act
1950—Act
1948—Subsec. (b)(15). Act
1946—Subsec. (a). Act
Subsec. (h). Act
Subsec. (i). Act
Subsec. (k). Act
Subsec. (q). Act
Subsec. (r). Act
1945—Subsec. (b)(16). Act.
Subsec. (p). Act
1944—Subsec. (o)(1). Act
1943—Subsec. (o). Act
1939—Act
Effective Date Of Amendment
Amendment by Pub. L. 110–245 effective as if included in section 5 of Pub. L. 110–142, see section 115(d) of Pub. L. 110–245, set out as a note under section 3121 of Title 26, Internal Revenue Code.
Amendment by section 251(a)(1)(B) of Pub. L. 108–357 applicable to stock acquired pursuant to options exercised after
Amendment by section 320(b)(5) of Pub. L. 108–357 applicable to amounts received by an individual in taxable years beginning after
Amendment by section 1421(b)(8)(B) of Pub. L. 104–188 applicable to taxable years beginning after
Amendment by section 1458(b)(2) of Pub. L. 104–188 applicable to remuneration paid after
Amendment by Pub. L. 103–387 applicable to remuneration paid after
Amendment by section 107(a)(4) of Pub. L. 103–296 effective
Amendment by Pub. L. 101–508 effective as if included in the enactment of Pub. L. 101–239, § 10208, see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.
Amendment by section 10208(a) of Pub. L. 101–239 applicable with respect to computation of average total wage amounts (under amended provisions) for calendar years after 1990, see section 10208(c) of Pub. L. 101–239, set out as a note under section 430 of this title.
Amendment by Pub. L. 101–140 effective as if included in section 1151 of Pub. L. 99–514, see section 203(c) of Pub. L. 101–140, set out as a note under section 79 of Title 26, Internal Revenue Code.
Amendment by sections 1001(g)(4)(C), 1011(f)(8), and 1011B(a)(23)(B) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.
Amendment by section 1011B(a)(22)(E) of Pub. L. 100–647 not applicable to any individual who separated from service with the employer before
Amendment by section 3043(a) of Pub. L. 100–647 applicable to all periods beginning before, on, or after
Amendment by section 8017(a) of Pub. L. 100–647 effective as if included in amendments made by section 9002 of Omnibus Budget Reconciliation Act of 1987, Pub. L. 100–203, see section 8017(c) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.
Amendment by section 9001(a)(2) of Pub. L. 100–203 applicable with respect to remuneration paid after
Amendment by section 9002(a) of Pub. L. 100–203 applicable with respect to remuneration for agricultural labor paid after
Amendment by section 9003(a)(1) of Pub. L. 100–203 applicable with respect to group-term life insurance coverage in effect after
Amendment by section 122(e)(5) of Pub. L. 99–514 applicable to prizes and awards granted after
Amendment by section 1151(d)(2)(C) of Pub. L. 99–514 applicable to taxable years beginning after
Pub. L. 99–272, title XII, § 12112(c),
Amendment by section 491(d)(39) of Pub. L. 98–369 applicable to obligations issued after
Amendment by section 531(d)(1)(B) of Pub. L. 98–369 effective
Amendment by section 2661(i) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.
Amendment by section 2663(a)(6) of Pub. L. 98–369 effective
Amendment by section 101(c)(1) of Pub. L. 98–21 effective with respect to services performed after
Amendment by section 324(c)(1)–(3) of Pub. L. 98–21 applicable to remuneration paid after
Amendment by section 327(a)(2) of Pub. L. 98–21 applicable to remuneration paid after
Amendment by section 327(b)(2) of Pub. L. 98–21 applicable to remuneration (other than amounts excluded under 26 U.S.C. 119) paid after
Amendment by section 328(b) of Pub. L. 98–21 applicable to remuneration paid after
Amendment by Pub. L. 97–123 applicable, except as otherwise provided, to remuneration paid after
Amendment by Pub. L. 97–34 applicable to remuneration paid after
For effective date of amendment by Pub. L. 96–499, see section 1141(c) of Pub. L. 96–499, set out as a note under section 3121 of Title 26, Internal Revenue Code.
Amendment by Pub. L. 95–600 applicable with respect to taxable years beginning after
Amendment by Pub. L. 95–472 applicable with respect to taxable years beginning after
Pub. L. 95–216, title III, § 351(d),
Pub. L. 93–233, § 5(e),
Pub. L. 93–66, title II, § 203(e),
Amendment by section 104(g) of Pub. L. 92–603 applicable only with respect to payments after 1974, see section 104(j) of Pub. L. 92–603, set out as a note under section 414 of this title.
Pub. L. 92–603, title I, § 122(c),
Pub. L. 92–603, title I, § 138(c),
Pub. L. 92–336, title II, § 203(c),
Pub. L. 92–5, title II, § 203(c),
Pub. L. 90–248, title I, § 108(c),
Amendment by section 504(c) of Pub. L. 90–248 applicable with respect to remuneration paid after
Amendment by section 313(a) of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as an Effective Date note under section 6053 of Title 26, Internal Revenue Code.
Amendment by section 320(a)(1) of Pub. L. 89–97 applicable with respect to remuneration paid after December 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.
Amendment by Pub. L. 88–650 applicable with respect to remuneration paid on or after the first day of the first calendar month which begins more than ten days after
Amendment by Pub. L. 88–272 applicable to remuneration paid after
Amendment by Pub. L. 87–293 applicable with respect to service performed after
Amendment by Pub. L. 87–64 applicable with respect to monthly benefits for months beginning on or after
Amendment by Pub. L. 86–778 effective
Pub. L. 85–786, § 2,
Amendment by act Aug. 1, 1956, ch. 837, effective
Act Aug. 1, 1956, ch. 836, title I, § 105(d), 70 Stat. 828, provided that:
Amendment by section 101(a)(1)–(3) of act
Act Aug. 28, 1950, ch. 809, title I, § 104(b), 64 Stat. 512, provided that:
Act Apr. 20, 1948, ch. 222, § 1(b), 62 Stat. 195, provided in part that:
Act Aug. 10, 1946, ch. 951, title IV, §§ 407(b), 408(b), 409(b), 60 Stat. 988, each provided that:
Act Dec. 29, 1945, ch. 652, title I, § 5(a), 59 Stat. 671, provided that the amendment made by that section is effective
Act Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362, provided that the amendment made by that section is effective
Repeals
Pub. L. 87–293, title II, § 202(b)(2),
Miscellaneous
For purposes of this subchapter, the term “wages” shall not include the amount of any refund required under section 421 of Pub. L. 100–360 [42 U.S.C. 1395b note], see section 10202 of Pub. L. 101–239, set out as a note under section 1395b of this title.
No monies appropriated by Pub. L. 101–136 to be used to implement or enforce section 1151 of Pub. L. 99–514 or the amendments made by such section, see section 528 of Pub. L. 101–136, set out as a note under section 89 of Title 26, Internal Revenue Code.
Notwithstanding section 101(d) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note above, the amendment of this section by section 101(c)(1) of Pub. L. 98–21 is applicable only with respect to remuneration paid after
For purposes of applying this section with respect to the parenthetical matter contained in subsec. (b)(2) of this section, payments under a State temporary disability law to be treated as remuneration for service, see section 3(e) of Pub. L. 97–123, set out as a note under section 3121 of Title 26, Internal Revenue Code.
Act Aug. 28, 1950, ch. 809, title I, § 110, 64 Stat. 523, provided that:
Act Apr. 20, 1948, ch. 222, § 3, 62 Stat. 195, provided that: