Page 110

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DEPARTMENT FOR AGING AND REHABILITATIVE SERVICES AUXILIARY GRANT PROGRAM NON-SSI INCOME SOURCES 07/19 CHAPTER I, PAGE 101

• Bonuses — These are amounts paid by employers as extra pay for past employment. (e.g., for outstanding work, length of service, holidays, etc.) • Severance pay — This is payment made by an employer to an employee whose employment is terminated independently of his wishes or payment is made due to voluntary early retirement. • Special payments received because of employment —These are items such as vacation pay, advanced/deferred wages, etc. • Sick pay received within 6 months after stopping work, which is not attributable to the employee's contribution. • AmeriCorps and National Civilian Community Corps Payments • Tips – Tips are earned income when they equal or exceed $20 per month. 76.2. Income Treatment Wages are earned income and are subject to the earned and general income exclusions. 76.2.1. Wage-Related Payments Employers make various payments on behalf of their employees that are not earnings. The following payments by an employer are not income unless the funds for them are deducted from the employee's salary: • Funds the employer uses to purchase qualified benefits under a cafeteria plan; • Employer contributions to a health- insurance or retirement fund; • The employer's share of FICA taxes or unemployment compensation taxes, in all cases; • The employee's share of FICA taxes or unemployment compensation taxes paid by the employer on wages for domestic service in the private home of the employer or for agricultural labor only, to the extent that the employee does not reimburse the employer.

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Page 110

Official source

DEPARTMENT FOR AGING AND REHABILITATIVE SERVICES AUXILIARY GRANT PROGRAM NON-SSI INCOME SOURCES 07/19 CHAPTER I, PAGE 101

• Bonuses — These are amounts paid by employers as extra pay for past employment. (e.g., for outstanding work, length of service, holidays, etc.) • Severance pay — This is payment made by an employer to an employee whose employment is terminated independently of his wishes or payment is made due to voluntary early retirement. • Special payments received because of employment —These are items such as vacation pay, advanced/deferred wages, etc. • Sick pay received within 6 months after stopping work, which is not attributable to the employee's contribution. • AmeriCorps and National Civilian Community Corps Payments • Tips – Tips are earned income when they equal or exceed $20 per month. 76.2. Income Treatment Wages are earned income and are subject to the earned and general income exclusions. 76.2.1. Wage-Related Payments Employers make various payments on behalf of their employees that are not earnings. The following payments by an employer are not income unless the funds for them are deducted from the employee's salary: • Funds the employer uses to purchase qualified benefits under a cafeteria plan; • Employer contributions to a health- insurance or retirement fund; • The employer's share of FICA taxes or unemployment compensation taxes, in all cases; • The employee's share of FICA taxes or unemployment compensation taxes paid by the employer on wages for domestic service in the private home of the employer or for agricultural labor only, to the extent that the employee does not reimburse the employer.