759-4          EMPLOYEES WORKING ON CONTRACT

Individuals who are employed under a contract and are not paid for their contractual work on at least a monthly basis will have their earnings prorated over the number of months covered by the income. However, any draws or wages received in advance of the contractual earnings are treated as earned income in the month of receipt.

The months covered by the contractual income are the months in which the employee is actually working under the terms of the contract.