loading…

Included and excluded service

4 rules

For purposes of this chapter, if the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term “pay period” means a period (of not more than 31 consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by subsection (c)(9).

in view

Whole section

Encodings · 4

local_one_half_services_threshold26 USC § 3306 (d) · parameter

26 USC 3306(d)

name: local_one_half_services_threshold
kind: parameter
dtype: Rate
source: 26 USC 3306(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: one-half or more
versions:
  - effective_from: '1990-01-01'
    formula: 1 / 2

open in graph ↗

pay_period_for_included_and_excluded_service26 USC § 3306 (d) · derived

26 USC 3306(d)

name: pay_period_for_included_and_excluded_service
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 26 USC 3306(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            pay period means a period (of not more than 31 consecutive days) for
            which a payment of remuneration is ordinarily made
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/c#pay_period_max_consecutive_days
          output: pay_period_max_consecutive_days
          hash: >-
            sha256:52e7086b316697ead383579a2cf3c4ad817922077be59a1227a468c3d39c79c6
versions:
  - effective_from: '1990-01-01'
    formula: >-
      period_for_which_payment_of_remuneration_is_ordinarily_made_to_employee_by_employer

      and pay_period_consecutive_days <= pay_period_max_consecutive_days

open in graph ↗

local_all_services_for_pay_period_deemed_employment26 USC § 3306 (d) · derived

26 USC 3306(d)

name: local_all_services_for_pay_period_deemed_employment
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 26 USC 3306(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            if the services performed during one-half or more of any pay period
            by an employee for the person employing him constitute employment
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            all the services of such employee for such period shall be deemed to
            be employment
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            This subsection shall not be applicable ... where any of such
            service is excepted by subsection (c)(9)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3306/d#pay_period_for_included_and_excluded_service
          output: pay_period_for_included_and_excluded_service
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3306/d#local_one_half_services_threshold
          output: local_one_half_services_threshold
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/9#railroad_employee_or_employee_representative_service_excepted_from_employment
          output: >-
            railroad_employee_or_employee_representative_service_excepted_from_employment
          hash: >-
            sha256:40d9b7ffd165ef105f569a2588e2d7fd312a3111fccfc1e9485d7e1e6223e4ff
versions:
  - effective_from: '1990-01-01'
    formula: >-
      pay_period_for_included_and_excluded_service

      and
      services_performed_for_employer_during_pay_period_that_constitute_employment_fraction
      >= local_one_half_services_threshold

      and not
      railroad_employee_or_employee_representative_service_excepted_from_employment

open in graph ↗

local_no_services_for_pay_period_deemed_employment26 USC § 3306 (d) · derived

26 USC 3306(d)

name: local_no_services_for_pay_period_deemed_employment
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 26 USC 3306(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            if the services performed during more than one-half of any such pay
            period ... do not constitute employment
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            then none of the services of such employee for such period shall be
            deemed to be employment
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            This subsection shall not be applicable ... where any of such
            service is excepted by subsection (c)(9)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3306/d#pay_period_for_included_and_excluded_service
          output: pay_period_for_included_and_excluded_service
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3306/d#local_one_half_services_threshold
          output: local_one_half_services_threshold
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/9#railroad_employee_or_employee_representative_service_excepted_from_employment
          output: >-
            railroad_employee_or_employee_representative_service_excepted_from_employment
          hash: >-
            sha256:40d9b7ffd165ef105f569a2588e2d7fd312a3111fccfc1e9485d7e1e6223e4ff
versions:
  - effective_from: '1990-01-01'
    formula: >-
      pay_period_for_included_and_excluded_service

      and
      services_performed_for_employer_during_pay_period_that_do_not_constitute_employment_fraction
      > local_one_half_services_threshold

      and not
      railroad_employee_or_employee_representative_service_excepted_from_employment

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/d.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

local_one_half_services_threshold

Parameter

source: 26 USC 3306(d)

- name: local_one_half_services_threshold
  kind: parameter
  dtype: Rate
  source: 26 USC 3306(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: one-half or more
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

pay_period_for_included_and_excluded_service

Derived

source: 26 USC 3306(d)

- name: pay_period_for_included_and_excluded_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 26 USC 3306(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              pay period means a period (of not more than 31 consecutive days) for which a payment
              of remuneration is ordinarily made
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/c#pay_period_max_consecutive_days
            output: pay_period_max_consecutive_days
            hash: sha256:52e7086b316697ead383579a2cf3c4ad817922077be59a1227a468c3d39c79c6
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        period_for_which_payment_of_remuneration_is_ordinarily_made_to_employee_by_employer
        and pay_period_consecutive_days <= pay_period_max_consecutive_days

local_all_services_for_pay_period_deemed_employment

Derived

source: 26 USC 3306(d)

- name: local_all_services_for_pay_period_deemed_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 26 USC 3306(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              if the services performed during one-half or more of any pay period by an employee for
              the person employing him constitute employment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: all the services of such employee for such period shall be deemed to be employment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              This subsection shall not be applicable ... where any of such service is excepted by
              subsection (c)(9)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/d#pay_period_for_included_and_excluded_service
            output: pay_period_for_included_and_excluded_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/d#local_one_half_services_threshold
            output: local_one_half_services_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/9#railroad_employee_or_employee_representative_service_excepted_from_employment
            output: railroad_employee_or_employee_representative_service_excepted_from_employment
            hash: sha256:40d9b7ffd165ef105f569a2588e2d7fd312a3111fccfc1e9485d7e1e6223e4ff
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        pay_period_for_included_and_excluded_service

        and services_performed_for_employer_during_pay_period_that_constitute_employment_fraction >=
        local_one_half_services_threshold

        and not railroad_employee_or_employee_representative_service_excepted_from_employment

local_no_services_for_pay_period_deemed_employment

Derived

source: 26 USC 3306(d)

- name: local_no_services_for_pay_period_deemed_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 26 USC 3306(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              if the services performed during more than one-half of any such pay period ... do not
              constitute employment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              then none of the services of such employee for such period shall be deemed to be
              employment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              This subsection shall not be applicable ... where any of such service is excepted by
              subsection (c)(9)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/d#pay_period_for_included_and_excluded_service
            output: pay_period_for_included_and_excluded_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/d#local_one_half_services_threshold
            output: local_one_half_services_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/9#railroad_employee_or_employee_representative_service_excepted_from_employment
            output: railroad_employee_or_employee_representative_service_excepted_from_employment
            hash: sha256:40d9b7ffd165ef105f569a2588e2d7fd312a3111fccfc1e9485d7e1e6223e4ff
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        pay_period_for_included_and_excluded_service

        and
        services_performed_for_employer_during_pay_period_that_do_not_constitute_employment_fraction
        > local_one_half_services_threshold

        and not railroad_employee_or_employee_representative_service_excepted_from_employment

loading…

us/statute/26/3306/d — Included and excluded service · Axiom

Included and excluded service

4 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 4

local_one_half_services_threshold26 USC § 3306 (d) · parameter

26 USC 3306(d)

name: local_one_half_services_threshold
kind: parameter
dtype: Rate
source: 26 USC 3306(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: one-half or more
versions:
  - effective_from: '1990-01-01'
    formula: 1 / 2

open in graph ↗

pay_period_for_included_and_excluded_service26 USC § 3306 (d) · derived

26 USC 3306(d)

name: pay_period_for_included_and_excluded_service
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 26 USC 3306(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            pay period means a period (of not more than 31 consecutive days) for
            which a payment of remuneration is ordinarily made
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/c#pay_period_max_consecutive_days
          output: pay_period_max_consecutive_days
          hash: >-
            sha256:52e7086b316697ead383579a2cf3c4ad817922077be59a1227a468c3d39c79c6
versions:
  - effective_from: '1990-01-01'
    formula: >-
      period_for_which_payment_of_remuneration_is_ordinarily_made_to_employee_by_employer

      and pay_period_consecutive_days <= pay_period_max_consecutive_days

open in graph ↗

local_all_services_for_pay_period_deemed_employment26 USC § 3306 (d) · derived

26 USC 3306(d)

name: local_all_services_for_pay_period_deemed_employment
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 26 USC 3306(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            if the services performed during one-half or more of any pay period
            by an employee for the person employing him constitute employment
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            all the services of such employee for such period shall be deemed to
            be employment
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            This subsection shall not be applicable ... where any of such
            service is excepted by subsection (c)(9)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3306/d#pay_period_for_included_and_excluded_service
          output: pay_period_for_included_and_excluded_service
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3306/d#local_one_half_services_threshold
          output: local_one_half_services_threshold
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/9#railroad_employee_or_employee_representative_service_excepted_from_employment
          output: >-
            railroad_employee_or_employee_representative_service_excepted_from_employment
          hash: >-
            sha256:40d9b7ffd165ef105f569a2588e2d7fd312a3111fccfc1e9485d7e1e6223e4ff
versions:
  - effective_from: '1990-01-01'
    formula: >-
      pay_period_for_included_and_excluded_service

      and
      services_performed_for_employer_during_pay_period_that_constitute_employment_fraction
      >= local_one_half_services_threshold

      and not
      railroad_employee_or_employee_representative_service_excepted_from_employment

open in graph ↗

local_no_services_for_pay_period_deemed_employment26 USC § 3306 (d) · derived

26 USC 3306(d)

name: local_no_services_for_pay_period_deemed_employment
kind: derived
entity: Person
dtype: Judgment
period: Month
source: 26 USC 3306(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            if the services performed during more than one-half of any such pay
            period ... do not constitute employment
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            then none of the services of such employee for such period shall be
            deemed to be employment
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            This subsection shall not be applicable ... where any of such
            service is excepted by subsection (c)(9)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3306/d#pay_period_for_included_and_excluded_service
          output: pay_period_for_included_and_excluded_service
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3306/d#local_one_half_services_threshold
          output: local_one_half_services_threshold
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/c/9#railroad_employee_or_employee_representative_service_excepted_from_employment
          output: >-
            railroad_employee_or_employee_representative_service_excepted_from_employment
          hash: >-
            sha256:40d9b7ffd165ef105f569a2588e2d7fd312a3111fccfc1e9485d7e1e6223e4ff
versions:
  - effective_from: '1990-01-01'
    formula: >-
      pay_period_for_included_and_excluded_service

      and
      services_performed_for_employer_during_pay_period_that_do_not_constitute_employment_fraction
      > local_one_half_services_threshold

      and not
      railroad_employee_or_employee_representative_service_excepted_from_employment

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/d.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

local_one_half_services_threshold

Parameter

source: 26 USC 3306(d)

- name: local_one_half_services_threshold
  kind: parameter
  dtype: Rate
  source: 26 USC 3306(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: one-half or more
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

pay_period_for_included_and_excluded_service

Derived

source: 26 USC 3306(d)

- name: pay_period_for_included_and_excluded_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 26 USC 3306(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              pay period means a period (of not more than 31 consecutive days) for which a payment
              of remuneration is ordinarily made
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/c#pay_period_max_consecutive_days
            output: pay_period_max_consecutive_days
            hash: sha256:52e7086b316697ead383579a2cf3c4ad817922077be59a1227a468c3d39c79c6
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        period_for_which_payment_of_remuneration_is_ordinarily_made_to_employee_by_employer
        and pay_period_consecutive_days <= pay_period_max_consecutive_days

local_all_services_for_pay_period_deemed_employment

Derived

source: 26 USC 3306(d)

- name: local_all_services_for_pay_period_deemed_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 26 USC 3306(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              if the services performed during one-half or more of any pay period by an employee for
              the person employing him constitute employment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: all the services of such employee for such period shall be deemed to be employment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              This subsection shall not be applicable ... where any of such service is excepted by
              subsection (c)(9)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/d#pay_period_for_included_and_excluded_service
            output: pay_period_for_included_and_excluded_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/d#local_one_half_services_threshold
            output: local_one_half_services_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/9#railroad_employee_or_employee_representative_service_excepted_from_employment
            output: railroad_employee_or_employee_representative_service_excepted_from_employment
            hash: sha256:40d9b7ffd165ef105f569a2588e2d7fd312a3111fccfc1e9485d7e1e6223e4ff
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        pay_period_for_included_and_excluded_service

        and services_performed_for_employer_during_pay_period_that_constitute_employment_fraction >=
        local_one_half_services_threshold

        and not railroad_employee_or_employee_representative_service_excepted_from_employment

local_no_services_for_pay_period_deemed_employment

Derived

source: 26 USC 3306(d)

- name: local_no_services_for_pay_period_deemed_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Month
  source: 26 USC 3306(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              if the services performed during more than one-half of any such pay period ... do not
              constitute employment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              then none of the services of such employee for such period shall be deemed to be
              employment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              This subsection shall not be applicable ... where any of such service is excepted by
              subsection (c)(9)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/d#pay_period_for_included_and_excluded_service
            output: pay_period_for_included_and_excluded_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/d#local_one_half_services_threshold
            output: local_one_half_services_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/9#railroad_employee_or_employee_representative_service_excepted_from_employment
            output: railroad_employee_or_employee_representative_service_excepted_from_employment
            hash: sha256:40d9b7ffd165ef105f569a2588e2d7fd312a3111fccfc1e9485d7e1e6223e4ff
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        pay_period_for_included_and_excluded_service

        and
        services_performed_for_employer_during_pay_period_that_do_not_constitute_employment_fraction
        > local_one_half_services_threshold

        and not railroad_employee_or_employee_representative_service_excepted_from_employment