### Question
What does third-party sick pay mean?


### Answer
**Third-party sick pay** has the following meaning in *26 U.S.C. § 6051*:

> any sick pay (as defined in section 3402(o)(2)(C)) which does not constitute wages for purposes of chapter 24 (determined without regard to section 3402(o)(1))

#### Citation:
  - *26 U.S.C. § 6051*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart C-Information Regarding Wages Paid Employees**

