POMS Reference

RS 01402: Wage Exclusions

TN 13 (06-92)

POLICY

1. Before January 1, 1984

The wage exclusion status was based on whether the payments were made:

  • Before or in the month of retirement age; or

  • After the month of retirement age.

2. Beginning January 1, 1984

Payments are wages if made to employees over the retirement age who perform no services in the period in which payment is made.