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)).
If an employee receives $110,000 in wages from an employer in 2015 and also receives $15,000 of sick pay, only the first $8,500 (118,500-110,000) of the sick pay is subject to social security tax. All of the sick pay is subject to Medicare tax. None of the sick pay is subject to FUTA tax.