26 CFR §31.3306(b)(8)-1 — (b)(8)-1 Payments to employees for non-work periods.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

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.