I don't know, was it for lost wages, then yes, and you also owe FICA on it.
Was it a payment for agreeing not to sue them? Yes, but, no, for the FICA tax.
At least that's how my accountant handled it, although I had to point
out to him this check was for agreeing I wouldn't sue them, so I didn't think
I owed FICA tax on it.