26 CFR · Internal Revenue
§ 31.3306(b)(8)-1 — Payments to employees for non-work periods.
26 CFR § 31.3306(b)(8)-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)(8)-1 (Payments to employees for non-work periods.) 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)(8)-1 (2026).
Text
§ 31.3306(b)(8)-1 Payments to employees for non-work periods. The term “wages” does not include any payment (other than vacation or sick pay) made by an employer to an employee after the calendar month in which the employee attains age 65, if—
(a)Such employee does no work (other than being subject to call for the performance of work) for such employer in the period for which such payment is made; and
(b)The employer-employee relationship exists between the employer and employee throughout the period for which such payment is made.
Vacation or sick pay is not within this exclusion from wages. If the employee does any work for the employer in the period for which the payment is made, no remuneration paid by such employer to such employee with respect to such period is within this exclu
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Related
§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 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
Moving expenses.§ 31.3306(b)(13)-1
Payments or benefits under a qualified educational assistance program.§ 31.3306(c)-1
Employment; services performed before 1955.§ 31.3306(c)-2
Employment; services performed after 1954.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3306(b)(8)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3306(b)(8)-1.