Includes wages and salaries, pension and retirement contributions, health and welfare benefits, and net earnings from self-employment. For a real estate broker, agent, or appraiser, include payments to an independent contractor who is a real estate broker, agent, or appraiser. If using the amount of compensation from line 16 of your 2004, 2005, or 2006 SBT return, add in the excluded portion of health and welfare and noninsured benefit amounts; otherwise your compensation credit will be understated