Technical Bulletins: Payment of Social Security Taxes on Sick Leave Compensation

This Technical Bulletin contains information about Public Law 97-123, which provided that payments made on account of sickness or disability caused by accident, with some exceptions, were taxable wages for social security purposes effective January 1, 1982.

The MTAS publications provided on this website are archival documents intended for informational purposes only and should not be considered as authoritative. The content contained in these publications may be outdated, and the laws referenced therein may have changed or may not be applicable to your city or circumstances. For current information, please visit the MTAS website at: http://mtas.tennessee.edu