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.
When SDI benefits are received as a substitute for UI benefits, the SDI is taxable by the federal government but is not taxable by the State of California. You will only get a Form 1099-G if all or part of your SDI benefits are taxable. Social security benefits are not taxable by the State of California. 2  Social security benefits may be taxable by the federal government. 3  Railroad sick pay is also not taxable by the State of California. 4  It is taxable by the federal government unless it is a payment for an on the-job-injury.