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)).
This base period covers 12 months and is divided into four consecutive quarters of three months each. The wages you were paid approximately 5 to 18 months before the disability claim begins are included in the base period (they must have been subject to the State Disability Insurance [SDI] tax). Your base period does not include wages paid at the time your disability begins.