Compensation which is paid to individuals for services rendered must be reported as income by the recipient and as a deduction by the company. If the employee is disabled, there may be some tax benefits to the company for hiring those with disabilities. Here is a link an IRS publication about this: https://www.irs.gov/businesses/small-businesses-self-employed/tax-benefits-for-businesses-who-have-e...
If the employee is receiving SSI or SSDI, they may be able to receive income without reducing their benefits. The benefit amount they receive may be reduced by the amount they earn on their job. For 2024, you can continue to receive SSDI benefits until you earn over $1,550 a month. Continuing to be able to receive SSI benefits is dependent on the rules of the state paying the SSI benefits.
Here is a link to Social Administration publication "Working While Disabled: How We Can Help": https://www.ssa.gov/pubs/EN-05-10095.pdf
