[Code of Federal Regulations]

[Title 20, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 20CFR322.8]



[Page 555]

 

                      TITLE 20--EMPLOYEES' BENEFITS

 

                  CHAPTER II--RAILROAD RETIREMENT BOARD

 

PART 322_REMUNERATION--Table of Contents

 

Sec.  322.8  Miscellaneous income.



    (a) Income from self-employment. In determining whether income from 

self-employment is remuneration with respect to a particular day or 

particular days, consideration shall be given to whether, and to what 

extent, (1) such income can be related to services performed on the day 

or days and (2) the expenses of the self-employment can be attributed to 

the day or days. Income from services performed by an individual on a 

farm which he owns or rents, or in his own mercantile establishment, 

ordinarily is not remuneration with respect to any day.

    (b) Income from investment. Income in the form of interest, 

dividends, and other returns on invested capital which is not coupled 

with the rendition of personal services shall not be regarded as 

remuneration.

    (c) Commissions on sales. Commissions on sales shall be regarded as 

remuneration with respect to the day or days on which sales are made.

    (d) Payments for service as a public official. In determining 

whether income for service as a public official is remuneration and, if 

so, the particular day or days with respect to which such remuneration 

is payable or accrues, consideration shall be given to such factors as 

(1) the amount of the income; (2) the terms and conditions of payment; 

(3) the character and extent of the services rendered; (4) the 

importance, prestige, and responsibilities attached to the position; (5) 

the day or days on which services, or readiness to perform services, are 

required; and (6) the provisions of the applicable statutes.

    (e) Payments to local lodge officials. A payment by a local lodge of 

a labor organization to an employee for services as a local lodge 

official shall be regarded as subsidiary remuneration if such payment 

does not exceed an average of $15 a day for the period with respect to 

which it is payable or accrues, unless there is information that the 

work from which the payment is derived does not require substantially 

less than full time as determined by generally prevailing standards, or 

is not susceptible of performance at such times and under such 

circumstances as not to be inconsistent with the holding of normal full-

time employment in another occupation.

    (f) Public relief payments. Public relief payments made in 

consideration of need shall not be regarded as remuneration.



[Board Order 59-73, 24, 2487, Mar. 31, 1959, as amended at 65 FR 14460, 

Mar. 17, 2000]