Treasury Regulations · 26 CFR
§ 31.3306(b)(4)-1. Payments on account of sickness or accident disability, or medical or hospitalization expenses.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3306(b)(4)
Cite as 26 CFR § 31.3306(b)(4)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 3306(b)(4)
- Length
- 117 words · about 1 min to read
- Defines
- 1 term
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 period is immaterial.
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart D Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
Nearby sections
- § 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.