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RS 01401: Wages

Effective Dates: 12/06/1993 - Present

TN 8 (11-93)

A. DEFINITION

GAI payments are part of a bargaining agreement in union contracts which provide a continuation of income during periods of reduced employment.

B. POLICY

GAI payments are wages.

EXCEPTION: GAI payments made by the New York Shipping Association are not wages. SSA and IRS determined that the payments from this plan are a form of supplemental unemployment benefits.

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RS 014: Wages
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RS 01402: Wage Exclusions
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