26 CFR · Internal Revenue
§ 31.3306(b)(4)-1 — Payments on account of sickness or accident disability, or medical or hospitalization expenses.
26 CFR § 31.3306(b)(4)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.3306(b)(4)-1 (Payments on account of sickness or accident disability, or medical or hospitalization expenses.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.3306(b)(4)-1 (2026).
Text
§ 31.3306(b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
The term “wages” does not include any payment made by an employer to, or on behalf of, an employee on account of the employee's sickness or accident disability or the medical or hospitalization expenses in connection with the employee's sickness or accident disability, if such payment is made after the expiration of 6 calendar months following the last calendar month in which such employee worked for such employer. Such payments are excluded from wages under this exception even though not made under a plan or system. If the employee does not actually perform services for the employer during the requisite period, the existence of the employer-employee relationship during that pe
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Related
§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 31.3306(b)-1T
Question and answer relating to the definition of wages in section 3306(b) (Temporary).§ 31.3306(b)-2
Reimbursement and other expense allowance amounts.§ 31.3306(b)(1)-1
$3,000 limitation.§ 31.3306(b)(2)-1
Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.§ 31.3306(b)(3)-1
Retirement payments.§ 31.3306(b)(4)-1
Payments on account of sickness or accident disability, or medical or hospitalization expenses.§ 31.3306(b)(5)-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.§ 31.3306(b)(6)-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law.§ 31.3306(b)(7)-1
Payments other than in cash for service not in the course of employer's trade or business.§ 31.3306(b)(8)-1
Payments to employees for non-work periods.§ 31.3306(b)(9)-1
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Bluebook (online)
26 C.F.R. § 31.3306(b)(4)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3306(b)(4)-1.