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elaws - employment laws assistance for workers and small businesses - FLSA Section 14(c) Advisor

Social Security Issues and the Payment of Special Minimum Wages (SMWs)
Under FLSA Section 14(c)

The FLSA, like all workforce legislation, contains its own criteria for coverage and definitions of the terms employee, employer and employment relationship. The definitions used by the FLSA differ from those used by the Social Security Administration and/or the Internal Revenue Service. State taxation offices also determine their own guidelines.

For information as to how the Social Security Administration and the Internal Revenue Service address the employment of workers with disabilities at SMWs, please contact those agencies.

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FLSA Section 14(c) Advisor | Wage and Hour Division