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)).
Consistent with the SDI program, sick leave wages are treated as wages and PFL benefits will be reduced dollar-for-dollar. In fact, sick leave pay, and other employer-financed salary continuation programs, may be sufficiently substantial to render the employee ineligible for PFL benefits.