Employee membership under wage ceiling rules continues for the remainder of a contribution period after the limit is crossed. Under Chapter IV of the Code on Social Security, 2020, an employee who exceeds the notified wage ceiling after the start of a contribution period continues to be treated as an employee for the remainder of that contribution period. The key criterion is whether the wage limit is crossed during the contribution period rather than before it begins, and employee status is preserved for the balance of that period.
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Provisions expressly mentioned in the judgment/order text.
Employee membership under wage ceiling rules continues for the remainder of a contribution period after the limit is crossed.
Under Chapter IV of the Code on Social Security, 2020, an employee who exceeds the notified wage ceiling after the start of a contribution period continues to be treated as an employee for the remainder of that contribution period. The key criterion is whether the wage limit is crossed during the contribution period rather than before it begins, and employee status is preserved for the balance of that period.
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