I understand the Trial Work period income is counted on the day earned, not the day paid. Can you cite the code to support this?
Hi,
In the Social Security Act itself, the trial work period (TWP) is covered in section 222 (https://www.ssa.gov/OP_Home/ssact/title02/0222.htm). However, how monthly earnings are counted is not really covered there.
The Social Security amendments of 2015 allow Social Security to assume that wages were earned in the month of payment barring evidence to the contrary. But, if for example there is evidence that earnings were paid in the month after the month they were earned (i.e. pay stubs, employer verification), then Social Security would count the wages as being earned in the month that the worker's services were performed. That is discussed in section DI 10505.005c of Social Security's operations manual: https://secure.ssa.gov/apps10/poms.nsf/lnx/0410505005#c.
Best, Jerry