There is a Social Security work incentive called the “Employer Subsidy” that can be used when the employee is earning more than the value of the services rendered or there are qualified accommodations such as special assistance, additional breaks, and/or a modified work routine or tasks. This “Employer Subsidy” reduces countable income towards the SGA and can only be used once the TWP period has ended. The employer must complete the Employee Work Activity Questionnaire (Form SSA-3033) and plan on an annual review of the subsidy.
There are also special conditions, such as on-site job coaching, that may reduce countable wages. You can find additional examples in this special SSDI youth toolkit.