42 U.S.C. § 409 | “Wages” defined

(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)

section 430 of this title 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 ) 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)

July 18, 198429 U.S.C. 1002(2)(B)(ii) 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 ), 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 [], 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)

section 410(f)(5) of this title 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 ;

(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)

section 410(j)(3)(C) of this title Remuneration paid by an employer in any year to an employee for service described in (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)

1 So in original. Probably should be designated cls. (i) and (ii), respectively.

1 upon or after the termination of an employee’s employment relationship because of (A)  death, or (B)  retirement for disability, and

(B)

under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),

other than any such payment or series of payments which would have been paid if the employee’s employment relationship had not been so terminated;

(12)

Any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;

(13)

section 423(a) of this title Any payment made by an employer to an employee, if at the time such payment is made such employee is entitled to disability insurance benefits under and such entitlement commenced prior to the calendar year in which such payment is made, and if such employee did not perform any services for such employer during the period for which such payment is made;

(14)

Remuneration paid by an organization exempt from income tax under section 501 of the Internal Revenue Code of 1986 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100;

(15)

Any payment made, or benefit furnished, to or for the benefit of an employee if at the time of such payment or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127 or 129 of the Internal Revenue Code of 1986;

(16)

The value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119 of the Internal Revenue Code of 1986;

(17)

Any benefit provided to or on behalf of an employee if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 74(c), 108(f)(4), 117, or 132 of the Internal Revenue Code of 1986;

(18)

Remuneration consisting of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights);

(19)

Remuneration on account of—

(A)

a transfer of a share of stock to any individual pursuant to an exercise of an incentive stock option (as defined in section 422(b) of the Internal Revenue Code of 1986) or under an employee stock purchase plan (as defined in section 423(b) of such Code), or

(B)

any disposition by the individual of such stock; or

(20)

2 So in original. The closing parenthesis probably should not appear.

Any benefit or payment which is excludable from the gross income of the employee under section 139B(b) of the Internal Revenue Code of 1986).

(b)

Regulations providing exclusions from term

Nothing in the regulations prescribed for purposes of chapter 24 of the Internal Revenue Code of 1986 (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.

(c)

Individuals performing domestic services

For purposes of this subchapter, in the case of domestic service described in subsection (a)(6)(B), any payment of cash remuneration for such service which is more or less than a whole-dollar amount shall, under such conditions and to such extent as may be prescribed by regulations made under this subchapter, be computed to the nearest dollar. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1. The amount of any payment of cash remuneration so computed to the nearest dollar shall, in lieu of the amount actually paid, be deemed to constitute the amount of cash remuneration for purposes of subsection (a)(6)(B).

(d)

Members of uniformed services

lsection 1009 of title 37lsection 206(a) of title 37lFor purposes of this subchapter, in the case of an individual performing service, as a member of a uniformed service, to which the provisions of section 410()(1) of this title are applicable, the term “wages” shall, subject to the provisions of subsection (a)(1) of this section, include as such individual’s remuneration for such service only (1) his basic pay as described in chapter 3 and in the case of an individual performing service to which subparagraph (A) of such section 410()(1) of this title applies, or (2) his compensation for such service as determined under in the case of an individual performing service to which subparagraph (B) of such section 410()(1) of this title applies.

(e)

Peace Corps volunteers

22 U.S.C. 2501o22 U.S.C. 2504(c)For purposes of this subchapter, in the case of an individual performing service, as a volunteer or volunteer leader within the meaning of the Peace Corps Act [ et seq.], to which the provisions of section 410() of this title are applicable, (1) the term “wages” shall, subject to the provisions of subsection (a) of this section, include as such individual’s remuneration for such service only amounts certified as payable pursuant to section 5(c) or 6(1) of the Peace Corps Act [ or 2505(1)], and (2) any such amount shall be deemed to have been paid to such individual at the time the service, with respect to which it is paid, is performed.

(f)

Tips

For purposes of this subchapter, tips received by an employee in the course of his employment shall be considered remuneration for employment. Such remuneration shall be deemed to be paid at the time a written statement including such tips is furnished to the employer pursuant to section 6053(a) of the Internal Revenue Code of 1986 or (if no statement including such tips is so furnished) at the time received.

(g)

Members of religious orders

For purposes of this subchapter, in any case where an individual is a member of a religious order (as defined in section 3121(r)(2) of the Internal Revenue Code of 1986) performing service in the exercise of duties required by such order, and an election of coverage under section 3121(r) of such Code is in effect with respect to such order or with respect to the autonomous subdivision thereof to which such member belongs, the term “wages” shall, subject to the provisions of subsection (a) of this section, include as such individual’s remuneration for such service the fair market value of any board, lodging, clothing, and other perquisites furnished to such member by such order or subdivision thereof or by any other person or organization pursuant to an agreement with such order or subdivision, except that the amount included as such individual’s remuneration under this paragraph shall not be less than $100 a month.

(h)

Retired justices and judges

section 294 of title 28For purposes of this subchapter, in the case of an individual performing service under the provisions of (relating to assignment of retired justices and judges to active duty), the term “wages” shall not include any payment under section 371(b) of such title 28 which is received during the period of such service.

(i)

Employer contributions under sections 401(k) and 414(h)(2) of Internal Revenue Code

Nothing in any of the foregoing provisions of this section (other than subsection (a)) shall exclude from the term “wages”—

(1)

Any employer contribution under a qualified cash or deferred arrangement (as defined in section 401(k) of the Internal Revenue Code of 1986) to the extent not included in gross income by reason of section 402(a)(8) of such Code, or

(2)

Any amount which is treated as an employer contribution under section 414(h)(2) of such Code where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise).

(j)

Amounts deferred under nonqualified deferred compensation plans

Any amount deferred under a nonqualified deferred compensation plan (within the meaning of section 3121(v)(2)(C) of the Internal Revenue Code of 1986) shall be taken into account for purposes of this subchapter as of the later of when the services are performed, or when there is no substantial risk of forfeiture of the rights to such amount. Any amount taken into account as wages by reason of the preceding sentence (and the income attributable thereto) shall not thereafter be treated as wages for purposes of this subchapter.

(k)

“National average wage index” and “deferred compensation amount” defined

(1)

For purposes of sections 403(f)(8)(B)(ii), 413(d)(2)(B), 415(a)(1)(B)(ii), 415(a)(1)(C)(ii), 415(a)(1)(D), 415(b)(3)(A)(ii), 415(i)(1)(E), 415(i)(2)(C)(ii), 424a(f)(2)(B), and 430(b)(2) (and 430(b)(2) of this title as in effect immediately prior to the enactment of the Social Security Amendments of 1977), the term ‘national average wage index’ for any particular calendar year means, subject to regulations of the Commissioner of Social Security under paragraph (2), the average of the total wages for such particular calendar year.

(2)

The Commissioner of Social Security shall prescribe regulations under which the national average wage index for any calendar year shall be computed—

(A)

on the basis of amounts reported to the Secretary of the Treasury or his delegate for such year,

(B)

by disregarding the limitation on wages specified in subsection (a)(1),

(C)

with respect to calendar years after 1990, by incorporating deferred compensation amounts and factoring in for such years the rate of change from year to year in such amounts, in a manner consistent with the requirements of section 10208 of the Omnibus Budget Reconciliation Act of 1989, and

(D)

with respect to calendar years before 1978, in a manner consistent with the manner in which the average of the total wages for each of such calendar years was determined as provided by applicable law as in effect for such years.

(3)

For purposes of this subsection, the term “deferred compensation amount” means—

(A)

3 See References in Text note below.

any amount excluded from gross income under chapter 1 of the Internal Revenue Code of 1986 by reason of section 402(a)(8), 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).

Aug. 14, 1935, ch. 531 49 Stat. 625 Aug. 10, 1939, ch. 666 53 Stat. 1362 Mar. 24, 1943, ch. 26, § 1(b)(2) 57 Stat. 47 Apr. 4, 1944, ch. 161, § 2 58 Stat. 188 Oct. 23, 1945, ch. 433, § 7(b) 59 Stat. 548 Dec. 29, 1945, ch. 652 59 Stat. 671 Aug. 10, 1946, ch. 951 60 Stat. 988 Apr. 20, 1948, ch. 222, § 1(a) 62 Stat. 195 Aug. 28, 1950, ch. 809 64 Stat. 492 Sept. 1, 1954, ch. 1206 68 Stat. 1052 Aug. 1, 1956, ch. 836 70 Stat. 828 Aug. 1, 1956, ch. 837 70 Stat. 869 Pub. L. 85–786, § 1Aug. 27, 195872 Stat. 938 Pub. L. 85–840, title I, § 102(a)Aug. 28, 195872 Stat. 1019 Pub. L. 86–778, title I, § 103(j)(2)(C)Sept. 13, 196074 Stat. 937 Pub. L. 87–64, title I, § 102(c)(3)(A)June 30, 196175 Stat. 134 Pub. L. 87–293, title II, § 202(b)(2)Sept. 22, 196175 Stat. 626 Pub. L. 88–272, title II, § 220(c)(3)Feb. 26, 196478 Stat. 63 Pub. L. 88–650, § 4(a)Oct. 13, 196478 Stat. 1077 Pub. L. 89–97, title IIIJuly 30, 196579 Stat. 382 Pub. L. 90–248, title I, § 108(a)(1)Jan. 2, 196881 Stat. 834 Pub. L. 92–5, title II, § 203(a)(1)Mar. 17, 197185 Stat. 10 Pub. L. 92–336, title II, § 203(a)(1)July 1, 197286 Stat. 417 Pub. L. 92–603, title IOct. 30, 197286 Stat. 1341 Pub. L. 93–66, title II, § 203(a)(1)July 9, 197387 Stat. 153 Pub. L. 93–233, § 5(a)(1)Dec. 31, 197387 Stat. 953 Pub. L. 95–216, title III, § 351(a)(1)Dec. 20, 197791 Stat. 1549 Pub. L. 95–472, § 3(c)Oct. 17, 197892 Stat. 1333 Pub. L. 95–600, title I, § 164(b)(4)Nov. 6, 197892 Stat. 2814 Pub. L. 96–499, title XI, § 1141(a)(2)Dec. 5, 198094 Stat. 2693 Pub. L. 97–34, title I, § 124(e)(2)(B)Aug. 13, 198195 Stat. 201 Pub. L. 97–123, § 3(a)Dec. 29, 198195 Stat. 1662 Pub. L. 98–21, title I, § 101(c)(1)Apr. 20, 198397 Stat. 70 Pub. L. 98–369, div. A, title IV, § 491(d)(39)July 18, 198498 Stat. 851 Pub. L. 99–272, title XII, § 12112(a)Apr. 7, 1986100 Stat. 288 Pub. L. 99–514, title I, § 122(e)(5)Oct. 22, 1986100 Stat. 2112 Pub. L. 100–203, title IXDec. 22, 1987101 Stat. 1330–286 Pub. L. 100–647, title INov. 10, 1988102 Stat. 3352 Pub. L. 101–140, title II, § 203(a)(2)Nov. 8, 1989103 Stat. 830 Pub. L. 101–239, title X, § 10208(a)Dec. 19, 1989103 Stat. 2476 Pub. L. 101–508, title V, § 5130(a)(5)Nov. 5, 1990104 Stat. 1388–289 Pub. L. 103–296, title I, § 107(a)(4)Aug. 15, 1994108 Stat. 1478 Pub. L. 103–387, § 2(a)(2)(A)Oct. 22, 1994108 Stat. 4072 Pub. L. 104–188, title IAug. 20, 1996110 Stat. 1798 Pub. L. 108–203, title IV, § 423(b)Mar. 2, 2004118 Stat. 536 Pub. L. 108–357, title II, § 251(a)(1)(B)Oct. 22, 2004118 Stat. 1458 Pub. L. 110–245, title I, § 115(a)(2)June 17, 2008122 Stat. 1636 Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(viii)Dec. 19, 2014128 Stat. 4040 (, title II, § 209, ; , title II, § 201, , 1373; , ; , ; , ; , title I, § 5(a), ; , title IV, §§ 407(a), 408(a), 409(a), 410, 411, 414, , 989, 990; , ; , title I, § 104(a), ; , title I, §§ 101(a)(1)–(3), 104(a), , 1078; , title I, § 105(a), ; , title IV, § 401, ; , , ; , , ; , (F), , , 938; , , ; , , ; , , ; , , ; , §§ 313(a), 320(a)(1), , , 393; , title V, § 504(c), , , 935; , , ; , , ; , §§ 104(g), 122(a), 123(c)(1), 138(a), , , 1354, 1356, 1365; , , ; , , ; –(3)(A), , ; , , ; , , ; , , ; , , ; , , ; , title III, §§ 324(c)(1)–(3), 327(a)(2), (b)(2), 328(b), , , 124, 125, 127, 128; , title V, § 531(d)(1)(B), div. B, title VI, §§ 2661(i), 2663(a)(6), , , 884, 1157, 1162; , , ; , title XI, § 1151(d)(2)(C), , , 2505; , §§ 9001(a)(2), 9002(a), 9003(a)(1), , , 1330–287; , §§ 1001(g)(4)(C), 1011(f)(8), 1011B(a)(22)(E), (23)(B), title III, § 3043(a), title VIII, § 8017(a), , , 3463, 3486, 3641, 3793; , , ; , (d)(1), , , 2479; , , ; , title III, § 321(c)(4), (e)(1), , , 1538, 1539; , , ; , §§ 1421(b)(8)(B), 1458(b)(2), , , 1820; , , ; , title III, § 320(b)(5), , , 1473; , , ; , , .)

Editorial Notes

References in Text

act Aug. 16, 1954, ch. 736 68A Stat. 3 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095 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 (, ). Internal Revenue Code of 1954 redesignated Internal Revenue Code of 1986 by , , .

Pub. L. 98–369, div. A, title IV, § 491(a)July 18, 198498 Stat. 848 Section 405(a) of the Internal Revenue Code of 1954, referred to in subsec. (a)(4)(D), was repealed by , , .

section 1 of Title 26For 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 , Internal Revenue Code. The Internal Revenue Code of 1986 is classified generally to Title 26.

Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095 Internal Revenue Code of 1954, referred to in text, redesignated Internal Revenue Code of 1986 by , , .

Internal Revenue Code of 1986, referred to in text, is classified to Title 26.

Pub. L. 87–293Sept. 22, 196175 Stat. 612 section 2501 of Title 22The Peace Corps Act, referred to in subsec. (e), is , , , which is classified principally to chapter 34 (§ 2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Pub. L. 95–216Dec. 20, 1977The enactment of the Social Security Amendments of 1977, referred to in subsec. (k)(1), means the enactment of , which was approved .

section 10208 of Pub. L. 101–239Dec. 19, 1989103 Stat. 2476 section 206 of Title 29 section 231 of Title 45 section 430 of this titleSection 10208 of the Omnibus Budget Reconciliation Act of 1989, referred to in subsec. (k)(2)(C), is , title X, , , which amended this section, sections 403, 413, 415, 417, 418, 424a, and 430 of this title, , Labor, and , Railroads, and enacted provisions set out as a note under .

Pub. L. 102–318, § 521Section 402 of the Internal Revenue Code of 1986, referred to in subsec. (k)(3)(A), was amended by , and, as so amended, provisions formerly contained in section 402(a)(8) are contained in section 402(e)(3).

Amendments

Pub. L. 113–2952014—Subsec. (a)(14). struck out subpar. (A) designation before “Remuneration paid by” and struck out subpar. (B) which read as follows: “Any contribution, payment, or service, provided by an employer which may be excluded from the gross income of an employee, his spouse, or his dependents, under the provisions of section 120 of the Internal Revenue Code of 1986 (relating to amounts received under qualified group legal services plans);”.

Pub. L. 110–2452008—Subsec. (a)(20). added par. (20).

Pub. L. 108–203 section 410(f)(5) of this title2004—Subsec. (a)(6)(B). substituted “on a farm operated for profit” for “described in ”.

Pub. L. 108–357, § 320(b)(5)Subsec. (a)(17). , inserted “108(f)(4),” after “74(c),”.

Pub. L. 108–357, § 251(a)(1)(B)Subsec. (a)(19). , added par. (19).

Pub. L. 104–188, § 1421(b)(8)(B)1996—Subsec. (a)(4)(J). , added subpar. (J).

Pub. L. 104–188, § 1458(b)(2)Subsec. (a)(4)(K). , added subpar. (K).

Pub. L. 103–296, § 321(c)(4)(A)1994—Subsec. (a)(4)(A). , substituted “Internal Revenue Code of 1954 or the Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

Pub. L. 103–296, § 321(c)(4)(B)(i)Subsec. (a)(4)(C), (E), (5)(A). , (ii), substituted “1986” for “1954” after “Code of”.

Pub. L. 103–387 section 410(f)(5) of this titleSubsec. (a)(6)(B). 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 ;”.

Pub. L. 103–296, § 321(c)(4)(B)(iii)Subsecs. (a)(14)(A), (B), (15) to (17), (b), (f), (g), (i)(1), (j). –(vi), (C), substituted “1986” for “1954” after “Code of”.

Pub. L. 103–296, § 321(e)(1)Subsec. (k). , 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)Pub. L. 103–296, § 321(e)(1), in subsec. (k) as amended by , substituted “Commissioner of Social Security” for “Secretary” in par. (1), in introductory provisions of par. (2), and in par. (3)(C).

Pub. L. 101–5081990—Subsec. (a)(7)(B). substituted “clause (ii)” for “subparagraph (B)” in concluding provisions.

Pub. L. 101–239, § 10208(d)(1)(A)lo1989—Subsec. (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. ()(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 () 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).

Pub. L. 101–239, § 10208(d)(1)(L)Subsec. (b). , designated par. beginning with “Nothing in the regulations” as subsec. (b). Former subsec. (b) redesignated subsec. (a)(2).

Pub. L. 101–239, § 10208(d)(1)(M)Subsec. (c). , 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.

Pub. L. 101–239, § 10208(d)(1)(N)Subsec. (d). , 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).

Pub. L. 101–239, § 10208(d)(1)(O)Subsecs. (e) to (h). –(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.

Pub. L. 101–239, § 10208(d)(1)(S)Subsec. (i). , designated par. beginning with “Nothing in any of the foregoing” as subsec. (i).

Pub. L. 101–140 Pub. L. 100–647, § 1011B(a)(22)(E) amended cls. (2) and (3) of next to last indented par. of closing provisions [now subsec. (i)] to read as if amendment by , had not been enacted, see 1988 Amendment note below.

Pub. L. 101–239, § 10208(d)(1)(T)Subsec. (j). , designated par. beginning with “Any amount deferred” as subsec. (j). Former subsec. (j) redesignated subsec. (a)(8).

Pub. L. 101–239, § 10208(a)Subsec. (k). , added subsec. (k).

Pub. L. 100–647, § 1011B(a)(22)(E)1988—, in next to last indented par. of closing provisions, substituted “, or” for period at end of cl. (2) and added cl. (3).

Pub. L. 100–647, § 1011(f)(8)Subsec. (e)(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,”.

Pub. L. 100–647, § 1011B(a)(23)(B)Subsec. (e)(9). , 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)”.

Pub. L. 100–647, § 8017(a)Subsec. (h)(2). , 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;”.

Pub. L. 100–647, § 1001(g)(4)(C)Subsec. (k). , 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”.

Pub. L. 100–647, § 3043(a)Subsec. (t). , added subsec. (t).

Pub. L. 100–203, § 9001(a)(2)section 1009 of title 37lsection 206(a) of title 37lsection 1009 of title 371987—, in second indented par. of closing provisions, substituted “only (1) his basic pay as described in chapter 3 and in the case of an individual performing service to which subparagraph (A) of such section 410()(1) of this title applies, or (2) his compensation for such service as determined under in the case of an individual performing service to which subparagraph (B) of such section 410()(1) of this title applies.” for “only his basic pay as described in chapter 3 and .”

Pub. L. 100–203, § 9003(a)(1)Subsec. (b)(3). , 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”.

Pub. L. 100–203, § 9002(a)Subsec. (h)(2)(B). , 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;”.

Pub. L. 99–514, § 122(e)(5)Subsec. (s). , 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”.

Pub. L. 98–369, § 531(d)(1)(B)(i)1984—, inserted in introductory text “(including benefits)” before “paid in any medium”.

Pub. L. 98–369, § 2663(a)(6)(A)(i)Subsec. (a)(5) to (9). , realigned margins of pars. (5) to (9).

Pub. L. 98–369, § 2663(a)(6)(A)(v)Subsec. (e). , realigned margin of subsec. (e).

Pub. L. 98–369, § 491(d)(39)July 18, 1984Subsec. (e)(4). , inserted “(as in effect before )” after “section 405(a) of the Internal Revenue Code of 1954”.

Pub. L. 98–369, § 2661(i)(1)Subsec. (e)(7). , struck out the semicolon after “Act of 1974”.

Pub. L. 98–369, § 2663(a)(6)(A)(v)Subsecs. (f), (k) to (p). , realigned margins of subsecs. (f) and (k) to (p).

Pub. L. 98–369, § 2663(a)(6)(A)(ii)Pub. L. 95–216 Pub. L. 95–472Subsec. (p). –(iv), redesignated the subsec. (p) enacted by as par. (1) and the subsec. (p) enacted by as par. (2), and substituted a semicolon for a period in par. (1) as so redesignated.

Pub. L. 98–369, § 2663(a)(6)(A)(v)Subsecs. (q), (r). , realigned margins of subsecs. (q) and (r).

Pub. L. 98–369, § 531(d)(1)(B)(ii)Subsec. (s). , added subsec. (s).

Pub. L. 98–369, § 2663(a)(6)(B)lsection 1009 of title 37, in undesignated par. relating to the meaning of “wages” in the case of a member of a uniformed service to which section 410()(1) of this title is applicable, substituted “chapter 3 and ” 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)”.

Pub. L. 98–21, § 324(c)(3)(A)1983—Subsec. (b). , struck out cl. (1) which read “retirement”, and redesignated cls. (2) to (4) as (1) to (3), respectively.

Pub. L. 98–21, § 324(c)(3)(B)Subsec. (c). , 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.

Pub. L. 98–21, § 324(c)(2)Subsec. (e)(5) to (7). , added cls. (5) to (7).

Pub. L. 98–21, § 328(b)Subsec. (e)(8). , added cl. (8).

Pub. L. 98–21, § 324(c)(3)(B)section 418(b)(2) of this titleSubsec. (i). , 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 ) 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.

Pub. L. 98–21, § 324(c)(3)(C)Subsec. (m)(1)(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.

Pub. L. 98–21, § 327(a)(2)Subsec. (r). , 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)section 294 of title 28 section 371(b) of title 28, 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 (relating to assignment of retired justices and judges to active duty) to include payments under that is received during the period of such service.

Pub. L. 97–1231981—Subsec. (b)(2). 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”.

Pub. L. 97–34Subsec. (q). substituted “section 127 or 129” for “section 127”.

Pub. L. 96–4991980—Subsec. (f). 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”.

Pub. L. 95–4721978—Subsec. (p). added a second subsec. (p).

Pub. L. 95–600Subsec. (q). added subsec. (q).

Pub. L. 95–216, § 351(a)(1)1977—Subsecs. (g)(3), (j). , (2), substituted “year” for “quarter” wherever appearing and “$100” for “$50”.

Pub. L. 95–216, § 351(a)(3)(A)Subsec. (n). , struck out “or” after “such employee died”.

oPub. L. 95–216, § 351(a)(3)(A)Subsec. (). , substituted “payment is made; or” for “payment is made.”

Pub. L. 95–216, § 351(a)(3)(A)Subsec. (p). , added subsec. (p).

Pub. L. 93–2331973—Subsec. (a)(8). substituted “$13,200” for “$12,600”.

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

Pub. L. 92–336, § 203(a)(1)(A)1972—Subsec. (a)(6). , inserted “and prior to 1973” after “1971”.

Pub. L. 92–336, § 203(a)(1)(B)Subsec. (a)(7) to (9). , added pars. (7) to (9).

Pub. L. 92–603, § 104(g)Subsec. (i). , struck out “(if a woman) and age 65 (if a man)” after “attains age 62”.

Pub. L. 92–603, § 122(a)Subsec. (n). , added subsec. (n).

oPub. L. 92–603, § 138(a)oSubsec. (). , added subsec. ().

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.

Pub. L. 92–5, § 203(a)(1)(A)1971—Subsec. (a)(5). , inserted “and prior to 1972” after “1967”.

Pub. L. 92–5, § 203(a)(i)(B)Subsec. (a)(6). , added par. (6).

Pub. L. 90–248, § 108(a)(1)(A)1968—Subsec. (a)(4), (5). , (B), inserted “and prior to 1968” after “1965” and added par. (5), respectively.

Pub. L. 90–248, § 504(c)Subsec. (m). , added subsec. (m).

Pub. L. 89–97, § 320(a)(1)(A)1965—Subsec. (a)(3). , inserted “and prior to 1966” after “1958”.

Pub. L. 89–97, § 320(a)(1)(B)Subsec. (a)(4). , added par. (4).

lPub. L. 89–97, § 313(a)(1)lSubsec. (). , added subsec. ().

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.

Pub. L. 88–2721964—Subsec. (e). 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.

Pub. L. 88–650Subsec. (k). added subsec. (k).

Pub. L. 87–64 section 416(a) of this title1961—Subsec. (i). substituted “attains age 62 (if a woman) or age 65 (if a man)” for “attains retirement age (as defined in )”.

Pub. L. 87–293 added last paragraph providing for computation of wages for Peace Corps volunteer service.

Pub. L. 86–778, § 103(j)(2)(F)1960—Subsec. (j). , substituted “section 410(j)(3)(C)” for “section 410(k)(3)(C)”.

Pub. L. 86–778, § 103(j)(2)(C)lsection 410(m)(1) of this title, substituted “section 410()(1) of this title” for “” in last par.

Pub. L. 85–8401958—Subsec. (a). inserted “and prior to 1959” after “any calendar year after 1954” in cl. (2), and added cl. (3).

Pub. L. 85–786Subsec. (i). inserted sentence to include remuneration for service in State employment paid to employee for period he was absent for illness in term “sick pay”.

Act Aug. 1, 1956, ch. 836 1956—Subsec. (h)(2). , 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 section 410(m)(1) of this title, 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 are applicable.

Sept. 1, 19541954—Subsec. (a). Act , § 104(a), provided that for years after 1954 “wages” would exclude any remuneration in excess of $4,200 paid to an individual with respect to employment during a calendar year.

Sept. 1, 1954Subsec. (g)(2). Act , § 101(a)(1), made coverage of domestic service depend solely on receipt by the employee, in a quarter, of $50 in cash remuneration from one employer for such service.

Sept. 1, 1954Subsec. (g)(3). Act , § 101(a)(2), added par. (3).

Sept. 1, 1954Subsec. (h). Act , § 101(a)(3), redesignated subsection as cl. (1) and added cl. (2).

Aug. 28, 19501950—Act , amended section generally.

Apr. 20, 19481948—Subsec. (b)(15). Act , inserted subpar. (B).

Aug. 10, 1946Jan. 1, 19471946—Subsec. (a). Act , § 414, in amending subsec. (a), made pars. (1) and (2) applicable only to payments before , added a new par. (3), applicable to payments after that date, and renumbered former pars. (3) to (6) to be pars. (4) to (7), respectively.

Aug. 10, 1946Subsec. (h). Act , § 407(a), in amending subsec. (h), required a currently insured individual to have not less than six quarters of coverage during the period consisting of the quarter in which he died and the twelve preceding quarters.

Aug. 10, 1946Jan. 1, 1939Subsec. (i). Act , § 408(a), in amending subsec. (i), required only that a wife be married to the insured individual for 36 months instead of requiring that they be married before , or before he became 60 years of age, as was formerly the case.

Aug. 10, 1946Subsec. (k). Act , § 409(a), in amending subsec. (k), changed requirement that a stepchild or adopted child must have been such before the individual reached age 60 to require, in the case of a living individual, that the child must have been a stepchild or adopted child for 36 months.

Aug. 10, 1946Subsec. (q). Act , § 410, added subsec. (q).

Aug. 10, 1946Subsec. (r). Act , § 411, added subsec. (r).

Dec. 29, 19451945—Subsec. (b)(16). Act. , added par. (16).

Oct. 23, 1945Subsec. (p). Act , added subsec. (p).

oApr. 4, 19441944—Subsec. ()(1). Act , § 2, inserted “but shall not include any such service performed (1) under a contract entered into without the United States and during the performance of which the vessel does not touch at a port in the United States, or (2) on a vessel documented under the laws of any foreign country and bareboat chartered to the War Shipping Administration”.

oMar. 24, 1943o1943—Subsec. (). Act , added subsec. ().

Aug. 10, 19391939—Act , amended section generally.

Statutory Notes and Related Subsidiaries

Effective Date of 2014 Amendment

Pub. L. 113–295Dec. 19, 2014section 221(b) of Pub. L. 113–295 section 1 of Title 26Amendment by effective , subject to a savings provision, see , set out as a note under , Internal Revenue Code.

Effective Date of 2008 Amendment

Pub. L. 110–245 section 5 of Pub. L. 110–142 section 115(d) of Pub. L. 110–245 section 3121 of Title 26Amendment by effective as if included in , see , set out as a note under , Internal Revenue Code.

Effective Date of 2004 Amendment

section 251(a)(1)(B) of Pub. L. 108–357Oct. 22, 2004section 251(d) of Pub. L. 108–357 section 421 of Title 26Amendment by applicable to stock acquired pursuant to options exercised after , see , set out as a note under , Internal Revenue Code.

section 320(b)(5) of Pub. L. 108–357Dec. 31, 2003section 320(c) of Pub. L. 108–357 section 108 of Title 26Amendment by applicable to amounts received by an individual in taxable years beginning after , see , set out as a note under , Internal Revenue Code.

Effective Date of 1996 Amendment

section 1421(b)(8)(B) of Pub. L. 104–188Dec. 31, 1996section 1421(e) of Pub. L. 104–188 section 72 of Title 26Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.

section 1458(b)(2) of Pub. L. 104–188Dec. 31, 1996section 1458(c)(2) of Pub. L. 104–188 section 3121 of Title 26Amendment by applicable to remuneration paid after , see , set out as a note under .

Effective Date of 1994 Amendments

Pub. L. 103–387Dec. 31, 1993section 2(a)(3) of Pub. L. 103–387 section 3102 of Title 26Amendment by applicable to remuneration paid after , see , set out as a note under , Internal Revenue Code.

section 107(a)(4) of Pub. L. 103–296Mar. 31, 1995section 110(a) of Pub. L. 103–296 section 401 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1990 Amendment

Pub. L. 101–508 Pub. L. 101–239, § 10208 section 5130(b) of Pub. L. 101–508 section 1402 of Title 26Amendment by effective as if included in the enactment of , see , set out as a note under , Internal Revenue Code.

Effective Date of 1989 Amendments

section 10208(a) of Pub. L. 101–239 section 10208(c) of Pub. L. 101–239 section 430 of this titleAmendment by applicable with respect to computation of average total wage amounts (under amended provisions) for calendar years after 1990, see , set out as a note under .

Pub. L. 101–140 section 1151 of Pub. L. 99–514 section 203(c) of Pub. L. 101–140 section 79 of Title 26Amendment by effective as if included in , see , set out as a note under , Internal Revenue Code.

Effective Date of 1988 Amendment

Pub. L. 100–647 Pub. L. 99–514 section 1019(a) of Pub. L. 100–647 section 1 of Title 26Amendment by sections 1001(g)(4)(C), 1011(f)(8), and 1011B(a)(23)(B) of effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under , Internal Revenue Code.

section 1011B(a)(22)(E) of Pub. L. 100–647Jan. 1, 1989section 1011B(a)(22)(F) of Pub. L. 100–647 section 3121 of Title 26Amendment by not applicable to any individual who separated from service with the employer before , see , set out as a note under .

section 3043(a) of Pub. L. 100–647Nov. 10, 1988Mar. 17, 1988section 3044 of Pub. L. 100–647 section 7873 of Title 26Amendment by applicable to all periods beginning before, on, or after , with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of , by any treaty, law, or Executive Order, see , set out as an Effective Date note under .

section 8017(a) of Pub. L. 100–647 Pub. L. 100–203 section 8017(c) of Pub. L. 100–647 section 3121 of Title 26Amendment by effective as if included in amendments made by section 9002 of Omnibus Budget Reconciliation Act of 1987, , see , set out as a note under .

Effective Date of 1987 Amendment

section 9001(a)(2) of Pub. L. 100–203Dec. 31, 1987section 9001(d) of Pub. L. 100–203 section 3121 of Title 26Amendment by applicable with respect to remuneration paid after , see , set out as a note under , Internal Revenue Code.

section 9002(a) of Pub. L. 100–203Dec. 31, 1987section 9002(c) of Pub. L. 100–203 section 3121 of Title 26Amendment by applicable with respect to remuneration for agricultural labor paid after , see , set out as a note under .

section 9003(a)(1) of Pub. L. 100–203Dec. 31, 1987section 9003(b) of Pub. L. 100–203 section 3121 of Title 26Amendment by applicable with respect to group-term life insurance coverage in effect after , with exception for employer’s group-term life insurance payments for certain former employees, see , as amended, set out as a note under .

Effective Date of 1986 Amendment

section 122(e)(5) of Pub. L. 99–514Dec. 31, 1986section 151(c) of Pub. L. 99–514 section 1 of Title 26Amendment by applicable to prizes and awards granted after , see , set out as a note under , Internal Revenue Code.

section 1151(d)(2)(C) of Pub. L. 99–514Dec. 31, 1983section 1151(k)(5) of Pub. L. 99–514 section 79 of Title 26Amendment by applicable to taxable years beginning after , see , set out as a note under .

Pub. L. 99–272, title XII, § 12112(c)Apr. 7, 1986100 Stat. 288

section 3121 of Title 26December 31, 1983“The amendments made by this section [amending this section and , Internal Revenue Code] shall be effective with respect to service performed after .”

, , , provided that:

Effective Date of 1984 Amendment

section 491(d)(39) of Pub. L. 98–369Dec. 31, 1983section 491(f)(1) of Pub. L. 98–369 section 62 of Title 26Amendment by applicable to obligations issued after , see , set out as a note under , Internal Revenue Code.

section 531(d)(1)(B) of Pub. L. 98–369Jan. 1, 1985section 531(h) of Pub. L. 98–369 section 132 of Title 26Amendment by effective , see , set out as an Effective Date note under .

section 2661(i) of Pub. L. 98–369 Pub. L. 98–21 section 2664(a) of Pub. L. 98–369 section 401 of this titleAmendment by effective as though included in the enactment of the Social Security Amendments of 1983, , see , set out as a note under .

section 2663(a)(6) of Pub. L. 98–369July 18, 1984section 2664(b) of Pub. L. 98–369 section 401 of this titleAmendment by effective , but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see , set out as a note under .

Effective Date of 1983 Amendment

section 101(c)(1) of Pub. L. 98–21Dec. 31, 1983section 101(d) of Pub. L. 98–21 section 3121 of Title 26Amendment by effective with respect to services performed after , see , as amended, set out as a note under , Internal Revenue Code.

Pub. L. 98–21Dec. 31, 1983Mar. 24, 1983section 324(d) of Pub. L. 98–21 section 3121 of Title 26Amendment by section 324(c)(1)–(3) of applicable to remuneration paid after , except for certain employer contributions made during 1984 under a qualified cash or deferred arrangement, and except in the case of an agreement with certain nonqualified deferred compensation plans in existence on , see , set out as a note under .

section 327(a)(2) of Pub. L. 98–21Dec. 31, 1983section 327(d)(1) of Pub. L. 98–21 section 3121 of Title 26Amendment by applicable to remuneration paid after , see , as amended, set out as a note under .

section 327(b)(2) of Pub. L. 98–21 26 U.S.C. 119Mar. 4, 1983section 327(d)(2) of Pub. L. 98–21 section 3121 of Title 26Amendment by applicable to remuneration (other than amounts excluded under ) paid after , and to any such remuneration paid on or before such date which the employer treated as wages when paid, see , as amended, set out as a note under .

section 328(b) of Pub. L. 98–21Dec. 31, 1983section 328(d)(1) of Pub. L. 98–21 section 3121 of Title 26Amendment by applicable to remuneration paid after , see , set out as a note under .

Effective Date of 1981 Amendment

Pub. L. 97–123Dec. 31, 1981section 3(g) of Pub. L. 97–123 section 3121 of Title 26Amendment by applicable, except as otherwise provided, to remuneration paid after , see , set out as a note under , Internal Revenue Code.

Pub. L. 97–34Dec. 31, 1981section 124(f) of Pub. L. 97–34 section 21 of Title 26Amendment by applicable to remuneration paid after , see , set out as a note under .

Effective Date of 1980 Amendment

Pub. L. 96–499 section 1141(c) of Pub. L. 96–499 section 3121 of Title 26For effective date of amendment by , see , set out as a note under , Internal Revenue Code.

Effective Date of 1978 Amendment

Pub. L. 95–600Dec. 31, 1978section 164(d) of Pub. L. 95–600 section 127 of Title 26Amendment by applicable with respect to taxable years beginning after , see , set out as an Effective Date note under , Internal Revenue Code.

Pub. L. 95–472Dec. 31, 1976section 3(d) of Pub. L. 95–472 section 3121 of Title 26Amendment by applicable with respect to taxable years beginning after , see , set out as a note under .

Effective Date of 1977 Amendment

Pub. L. 95–216, title III, § 351(d)Dec. 20, 197791 Stat. 1551

section 410 of this titleDecember 31, 1977January 1, 1978“The amendments made by subsection (a) [amending this section and ] shall apply with respect to remuneration paid and services rendered after . The amendments made by subsections (b) and (c) [amending sections 412 and 413 of this title] shall be effective .”

, , , provided that:

Effective Date of 1973 Amendment

Pub. L. 93–233, § 5(e)Dec. 31, 197387 Stat. 954

section 415 of this title“The amendments made by this section [amending this section and sections 411, 413, and 430 of this title and sections 3121, 3122, 3125, 6413, and 6654 of Title 26, Internal Revenue Code], except subsection (a)(4), shall apply only with respect to remuneration paid after, and taxable years beginning after, 1973. The amendments made by subsection (a)(4) [amending ] shall apply with respect to calendar years after 1973.”

, , , provided that:

Pub. L. 93–66, title II, § 203(e)July 9, 197387 Stat. 153

section 415 of this title“The amendments made by this section [amending this section and sections 411, 415, and 430 of this title and sections 3121, 3122, 3125, 6413, and 6654 of Title 26] except subsection (a)(4), shall apply only with respect to remuneration paid after, and taxable years beginning after, 1973. The amendments made by subsection (a)(4) [amending ] shall apply with respect to calendar years after 1973.”

, , , provided that:

Effective Date of 1972 Amendment

section 104(g) of Pub. L. 92–603 section 104(j) of Pub. L. 92–603 section 414 of this titleAmendment by applicable only with respect to payments after 1974, see , set out as a note under .

Pub. L. 92–603, title I, § 122(c)Oct. 30, 197286 Stat. 1354

section 3121 of Title 26“The amendments made by this section [amending this section and , Internal Revenue Code] shall apply in the case of any payment made after December 1972.”

, , , provided that:

Pub. L. 92–603, title I, § 138(c)Oct. 30, 197286 Stat. 1366

section 3121 of Title 26“The amendments made by this section [amending this section and , Internal Revenue Code] shall apply in the case of any payment made after December 1972.”

, , , provided that:

Pub. L. 92–336, title II, § 203(c)July 1, 197286 Stat. 420

section 413 of this title section 415 of this title“The amendments made by subsections (a)(1) and (a)(3)(A) [amending this section and ], and the amendments made by subsection (b) [amending sections 3121, 3122, 3125, and 6413 of Title 26, Internal Revenue Code] (except paragraphs (1) and (7) thereof), shall apply only with respect to remuneration paid after December 1972. The amendments made by subsections (a)(2), (a)(3)(B), (b)(1), and (b)(7) [amending sections 411 and 413 of this title and sections 1402 and 6654 of Title 26] shall apply only with respect to taxable years beginning after 1972. The amendment made by subsection (a)(4) [amending ] shall apply only with respect to calendar years after 1972.”

, , , provided that:

Effective Date of 1971 Amendment

Pub. L. 92–5, title II, § 203(c)Mar. 17, 197185 Stat. 11

section 413 of this title section 415 of this title“The amendments made by subsections (a)(1) and (a)(3)(A) [amending this section and ], and the amendments made by subsection (b) (except paragraphs (1) and (7) thereof) [amending sections 3121, 3122, 3125, and 6413 of Title 26, Internal Revenue Code], shall apply only with respect to remuneration paid after December 1971. The amendments made by subsections (a)(2), (a)(3)(B), (b)(1), and (b)(7) [amending sections 411 and 413 of this title and sections 1402 and 6654 of Title 26] shall apply only with respect to taxable years beginning after 1971. The amendment made by subsection (a)(4) [amending ] shall apply only with respect to calendar years after 1971.”

, , , provided that:

Effective Date of 1968 Amendment

Pub. L. 90–248, title I, § 108(c)Jan. 2, 196881 Stat. 835

section 423 of this title section 1402 of Title 26 section 415 of this title“The amendment made by subsections (a)(1) and (a)(3)(A) [amending this section and ], and the amendments made by subsection (b) (except paragraph (1) thereof) [amending sections 1402, 3121, 3122, 3125, and 6413 of Title 26, Internal Revenue Code], shall apply only with respect to remuneration paid after December 1967. The amendments made by subsections (a)(2), (a)(3)(B), and (b)(1) [amending sections 411 and 413 of this title and ] shall apply only with respect to taxable years ending after 1967. The amendment made by subsection (a)(4) [amending ] shall apply only with respect to calendar years after 1967.”

, , , provided that:

section 504(c) of Pub. L. 90–248Jan. 2, 1968section 504(d) of Pub. L. 90–248 section 3121 of Title 26Amendment by applicable with respect to remuneration paid after , see , set out as a note under .

Effective Date of 1965 Amendment

section 313(a) of Pub. L. 89–97 section 313(f) of Pub. L. 89–97 section 6053 of Title 26Amendment by applicable only with respect to tips received by employees after 1965, see , set out as an Effective Date note under , Internal Revenue Code.

section 320(a)(1) of Pub. L. 89–97 section 320(c) of Pub. L. 89–97 section 3121 of Title 26Amendment by applicable with respect to remuneration paid after December 1965, see , set out as a note under .

Effective Date of 1964 Amendment

Pub. L. 88–650Oct. 13, 1964section 4(d) of Pub. L. 88–650 section 3121 of Title 26Amendment by applicable with respect to remuneration paid on or after the first day of the first calendar month which begins more than ten days after , see , set out as a note under , Internal Revenue Code.

Pub. L. 88–272Dec. 31, 1962section 220(d) of Pub. L. 88–272 section 406 of Title 26Amendment by applicable to remuneration paid after , see , set out as an Effective Date note under .

Effective Date of 1961 Amendment

Pub. L. 87–293Sept. 22, 1961section 202(c) of Pub. L. 87–293 section 3121 of Title 26Amendment by applicable with respect to service performed after , but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see , set out as a note under , Internal Revenue Code.

Pub. L. 87–64August 1, 1961August 1, 1961Pub. L. 87–64 section 402 of this titleAmendment by applicable with respect to monthly benefits for months beginning on or after , based on applications filed in or after March 1961, and with respect to lump-sum death payments under this subchapter in the case of deaths on or after , see sections 102(f) and 109 of , set out as 1961 Increase in Monthly Benefits; Effective Date, and Effective Date of 1961 Amendment notes, respectively, under .

Effective Date of 1960 Amendment

Pub. L. 86–778Sept. 13, 1960section 103(v)(1) of Pub. L. 86–778 section 402 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1958 Amendment

Pub. L. 85–786, § 2Aug. 27, 195872 Stat. 938

Aug. 27, 195842 U.S.C. 418January 1, 195942 U.S.C. 418(e)January 1, 1951January 1, 1959“The amendment made by section 1 [amending this section] shall be applicable to remuneration paid after the enactment of this Act [], except that, in the case of any coverage group which is included under the agreement of a State under section 218 of the Social Security Act [], the amendment made by section 1 shall also be applicable to remuneration for any member of such coverage group with respect to services performed after the effective date, specified in such agreement, for such coverage group, if such State has paid or agrees, prior to , to pay, prior to such date, the amounts which under section 218(e) [] would have been payable with respect to remuneration of all members of such coverage group had the amendment made by section 1 been in effect on and after . Failure by a State to make such payments prior to , shall be treated the same as failure to make payments when due under section 218(e).”

, , , provided that:

Effective Date of 1956 Amendment

act Aug. 1, 1956, ch. 837 Jan. 1, 1957act Aug. 1, 1956, ch. 837, title VI, § 603(a) 70 Stat. 887 Amendment by , effective , see , .

Act Aug. 1, 1956, ch. 836, title I, § 105(d) 70 Stat. 828

section 410 of this title“The amendment made by subsection (a) of this section [amending this section] shall apply with respect to remuneration paid after 1956, and the amendment made by subsection (b) of this section [amending ] shall apply with respect to service performed after 1956.”

, , provided that:

Effective Date of 1954 Amendment

Sept. 1, 1954Sept. 1, 1954section 405 of this titleAmendment by section 101(a)(1)–(3) of act , applicable only with respect to remuneration paid after 1954, see section 101(m) of act , set out as a note under .

Effective Date of 1950 Amendment

Act Aug. 28, 1950, ch. 809, title I, § 104(b) 64 Stat. 512

January 1, 195142 U.S.C. 414“The amendment made by subsection (a) [amending this section] shall take effect , except that sections 214, 215, and 216 of the Social Security Act [, 415, 416] shall be applicable (1) in the case of monthly benefits for months after August 1950, and (2) in the case of lump-sum death payments with respect to deaths after August 1950.”

, , provided that:

Effective Date of 1948 Amendment

Act Apr. 20, 1948, ch. 222, § 1(b) 62 Stat. 195

Apr. 20, 1948“The amendment made by subsection (a) [amending this section] shall be applicable with respect to services performed after the date of the enactment of this Act [].”

, , provided in part that:

Effective Date of 1946 Amendment

Act Aug. 10, 1946, ch. 951, title IV 60 Stat. 988

December 31, 1946“The amendment made by subsection (a) of this section [amending this section] shall be applicable only in cases of applications for benefits under this title [this subchapter] filed after .”

, §§ 407(b), 408(b), 409(b), , each provided that:

Effective Date of 1945 Amendment

Act Dec. 29, 1945, ch. 652, title I, § 5(a) 59 Stat. 671 Jan. 1, 1946, , provided that the amendment made by that section is effective .

Effective Date of 1939 Amendment

Act Aug. 10, 1939, ch. 666, title II, § 201 53 Stat. 1362 Jan. 1, 1940, , provided that the amendment made by that section is effective .

Repeals: Amendments and Application of Amendments Unaffected

Pub. L. 87–293, title II, § 202(b)(2)Sept. 22, 196175 Stat. 626 Pub. L. 89–572, § 5(a)Sept. 13, 196680 Stat. 765 section 5(b) of Pub. L. 89–572 section 2515 of Title 22, , , cited as a credit to this section, was repealed by , , . Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see , set out as a note under former , Foreign Relations and Intercourse.

Exclusion From Wages and Compensation of Refunds Required From Employers To Compensate for Duplication of Medicare Benefits by Health Care Benefits Provided by Employers

section 421 of Pub. L. 100–360 42 U.S.C. 1395b section 10202 of Pub. L. 101–239 section 1395b of this titleFor purposes of this subchapter, the term “wages” shall not include the amount of any refund required under [ note], see , set out as a note under .

Section 1151 of Pub. L. 99–514Nonenforcement of Amendment Made by ; Monies Appropriated for Fiscal Year 1990 Not To Be Used for Enforcement or Implementation of Amendment

Pub. L. 101–136 section 1151 of Pub. L. 99–514 section 528 of Pub. L. 101–136 section 89 of Title 26No monies appropriated by to be used to implement or enforce or the amendments made by such section, see , set out as a note under , Internal Revenue Code.

Social Security Coverage of Retired Federal Judges on Active Duty

section 101(d) of Pub. L. 98–21 section 101(c)(1) of Pub. L. 98–21Dec. 31, 1985Jan. 1, 1986section 371(b) of Title 28 section 294 of Title 28 section 3121(a) of Title 26 section 4 of Pub. L. 98–118 section 3121 of Title 26Notwithstanding , set out as an Effective Date of 1983 Amendment note above, the amendment of this section by is applicable only with respect to remuneration paid after , with remuneration paid prior to , under , Judiciary and Judicial Procedure, to an individual performing service under not to be included in the term “wages” for purposes of this section or , Internal Revenue Code, see , set out as a note under .

Payments Under State Temporary Disability Law To Be Treated as Remuneration for Service

section 3(e) of Pub. L. 97–123 section 3121 of Title 26For 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 , set out as a note under , Internal Revenue Code.

Services for Cooperatives Prior to 1951

Act Aug. 28, 1950, ch. 809, title I, § 110 64 Stat. 523

“In any case in which—

“(1)

an individual has been employed at any time prior to 1951 by organizations enumerated in the first sentence of section 101(12) of the Internal Revenue Code [1939].

“(2)

llAug. 28, 195042 U.S.C. 401 the service performed by such individual during the time he was so employed constituted agricultural labor as defined in section 209() of the Social Security Act [former subsec. () of this section] and section 1426(h) of the Internal Revenue Code [1939], as in effect prior to the enactment of this Act [], and such service would, but for the provisions of such sections, have constituted employment for the purposes of title II of the Social Security Act [ et seq.] and subchapter A of chapter 9 of such Code [1939].

“(3)

the taxes imposed by sections 1400 and 1410 of the Internal Revenue Code [1939] have been paid with respect to any part of the remuneration paid to such individual by such organization for such service and the payment of such taxes by such organization has been made in good faith upon the assumption that such service did not constitute agricultural labor as so defined, and

“(4)

no refund of such taxes has been obtained,

Aug. 28, 195042 U.S.C. 403 42 U.S.C. 401the amount of such remuneration with respect to which such taxes have been paid shall be deemed to constitute remuneration for employment as defined in section 209(b) of the Social Security Act [former subsec. (b) of this section] as in effect prior to the enactment of this Act [] (but it shall not constitute wages for purposes of deductions under section 203 of such Act [] for months for which benefits under title II of such Act [ et seq.] have been certified and paid prior to the enactment of this act.”

, , provided that:

Refunds or Credits for Overpayments

Act Apr. 20, 1948, ch. 222, § 3 62 Stat. 195

Apr. 20, 1948“If any amount paid prior to the date of the enactment of this Act [] constitutes an overpayment of tax solely by reason of an amendment made by this Act [amending this section], no refund or credit shall be made or allowed with respect to the amount of such overpayment.”

, , provided that: