(A) Sick pay is a payment made to or on behalf of an employee by an employer or a private third party for sickness or accident disability. Sick pay is either wages or unearned income. Payments to an employee under a worker's compensation law are neither wages nor sick pay.
(B) If an individual receives sick pay within six months after stopping work and the income is attributable to the employee's own income it is considered unearned income.
(C) If an individual receives sick pay within six months after stopping work and it is not attributable to the employee's own income, it is considered earned income (wages).
(D) If an individual receives sick pay more than six months after stopping work, it is considered unearned income.
(E) To determine the six months period after stopping work, begin with the first day of nonwork, include the remainder to the calendar month in which work stops, and include the next six full calendar months.
For example, if an individual stops work on May fifth, the six month period begins on May sixth and runs through November thirtieth.
R.C. 119.032 review dates: 4/16/2002 and 04/16/2007
Promulgated Under: 111.15
Statutory Authority: 5111.01, 5111.011
Rule Amplifies: 5111.01, 5111.011
Prior Effective Dates: 9/1/94