For example, if you wish to calculate a monthly average number of hours worked and use six months of data, divide the total hours your employee works in six months and divide the result by six to determine the monthly average hours of work for the employee.
Social Security disability payments may be includable in taxable income and still not increase the tax you pay. A lump-sum retroactive payment of Social Security Disability Insurance (SSDI) may be includable in taxable income, depending on the amount and your other income and deductions.
If the premiums were paid by your employer and were not included in your taxable income, the disability is taxable. If you paid the premiums out of your own pocket or with payroll deductions that came out of your after-tax income, the disability is not taxable.