55 Pa. Code § 140.251
Gross earned income, including wages, tips, salaries, commissions, severance pay and bonuses from employment is counted as earned income.
Unearned Income
Disability benefits are unearned income even though the stub of the disability check from employer’s insurance carrier designated the income as sick pay. Goldstein v. Department of Public Welfare, 654 A.2d 295 (Pa. Cmwlth. 1995).