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Payments Under a Cafeteria Plan
1341.1 What is a "cafeteria plan"?
A "cafeteria plan", under IRC section 125, is a written plan under which all participants are employees. The participants may choose among two or more employer-provided benefits consisting of cash and qualified benefits.
1341.2 Do cafeteria plan payments count as wages?
Whenever you select cash instead of a qualified benefit, these payments count as wages.
Last Revised: March, 2001
- Do payments to a profit-sharing or stock bonus plan count as wages?
- Do supplemental retirement plan payments count as wages?
- Do payments from a plan or system for sickness, retirement, etc. count as wages?
- Do payments from or to a tax-exempt annuity plan count as wages?
- Do payments under or to a tax-sheltered annuity plan count as wages?
- Pension and Retirement Payments
- Do amounts deferred under a nonqualified deferred compensation plan count as wages?
- Do payments to a Federal Thrift Savings Plan count as wages?
- Are retirement payments received from partnerships included in net earnings?
- Do payments from Individual Retirement Accounts (IRA's) and Keogh plans count as wages?
- Do payments provided by an employer for dependent care assistance count as wages?
- Do advance payments count as wages?
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