Loyalton is a city in Sierra County, California, United States. As of the 2010 United States Census, the population was 769, reflecting a decline of 93 from the 862 counted in 2000. The ZIP code for the community is 96118. Wired telephone numbers in the community follow the format (530) 993-xxxx.
Third party sick pay paid by agents of the employer are treated as. supplemental wage income (see Treasury Regulation 31.3402(g)). Supplemental wage payments are considered to be earned income for. purposes of the Earned Income Tax Credit (see Internal Revenue Code. Section 32(c)(2)(A)(i)).
THIRD-PARTY SICK PAY. Section 931.5 of the California Unemployment Insurance. Code (CUIC) provides that third-party sick payments are. âwagesâ for the purpose of reporting Unemployment. Insurance (UI) and Employment Training Tax (ETT). These payments are also reportable as Personal Income.