Nobody thinks about short-term disability until they must. But it’s something employers should be familiar with because it’s likely to come up more often than they realize. That’s because almost 6% of working Americans experience a short-term disability of six months or less due to an illness, injury, or pregnancy each year. Understanding this statistic is crucial not only for your personal knowledge but also for recognizing the impact it can have on employees at your business.

In the scenario we’ll explore below, we’ll delve into the factors that influence the taxability of disability payments. By gaining a comprehensive understanding of these intricacies, you’ll be better equipped to navigate the tax implications and make informed decisions. So, let’s dive in and uncover the details together.

Gary started receiving short-term disability insurance proceeds for an injury he sustained while playing sports. Will he owe income tax on the benefits amount he received?

Disability insurance payments may or may not be taxable. It largely depends on who paid for the plan. Any disability payments Gary receives from a plan paid for entirely by his employer are considered taxable income. But if Gary paid for 100% of the disability insurance premiums, generally, the payments he receives while disabled are not taxable to Gary.

If Gary and his employer shared the cost of the premiums, only the percentage of income he receives that’s due to his employer’s contributions is reported as income. So, if Gary paid 50% and his employer paid the other 50%, then 50% of the disability payments he receives are taxable.

Also, Gary could deduct out-of-pocket medical expenses greater than any reimbursement he received if he itemizes.


It’s important to remember that Gary’s situation is hypothetical, and the tax solutions discussed may or may not apply to every individual’s circumstances. Everyone’s situation is unique, so expert tax advice is essential to ensure accurate understanding and compliance with tax laws. Let Boris Benic and Associates help you determine your specific tax liability and guide you through the complexities of benefits taxation.