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.
Yet in a couple of situations, benefits that Social Security pays are indeed taxable for federal income tax purposes. One of those situations involves Social Security disability, and although many people end up not owing income tax on their disability benefits, some do.