SSA logo: link to Social Security Online home1319. Do supplemental retirement plan payments count as wages?

Effective January 1, 1984, your supplemental retirement plan payments do not count as wages if the payments are made under a plan that:

  1. Provides cost-of-living adjustments to pension benefits; and

  2. Is treated as a welfare plan under section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1984.