Subsidy and special condition are SSA’s names for support an individual receives on the job that may result in the individual receiving more pay than the actual value of the services being performed. Subsidy is support provided by the employer. Special conditions are generally provided by someone other than the employer, for example a vocation rehabilitation agency.
Examples of subsidy include:
- Extra supervision
- Lower productivity than
- Allowing extra breaks or flexible schedule
- Removing some job tasks
Examples of Special Conditions include
- Job coaching
- Sheltered employment
- Government sponsored job training
If Social Security determines that Subsidy or Special Condition is being provided, the value is determined by Social Security and deducted from the individual’s countable income.