[Code of Federal Regulations]
[Title 20, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 20CFR322.8]

[Page 557-558]
 
                      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

[[Page 558]]

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]