Subsidy" and "special conditions" are the Social Security Administration's (SSA's) labels for support a claimant receives on the job that may result in his receiving more pay than the actual value of the services he performs. A "subsidy" is provided by the employer. "Special conditions" may also be provided by the employer or by someone other than your employer (for example, a vocational rehabilitation agency). SSA considers the existence of subsidy and special conditions when SSA determines whether or not a claimant is engaging in Substantial Gainful Activity (SGA). SSA uses only earnings that represent the real value of the work you perform to determine the claimant's SGA level.