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.
The Government Giveth and, Occasionally, Taketh Away: SSDI and Federal Income Tax. Social Security beneficiaries may have questions about whether their retroactive benefits and/or their ongoing monthly benefits are taxable. This article gives general income tax guidance and should not be used as the basis for tax advice in individual cases.