Section 7-321. WAGES

 

321.1In accordance with §1(c) of the Act, the term "wages" includes all remuneration for personal services paid by an employer to an employee.

 

321.2All wages paid shall be reported to the Director.

 

321.3If compensation is paid in any medium other than cash, the employer shall include the cash value of the non-monetary remuneration in the amount reported as wages.

 

321.4If the cash value of non-monetary remuneration is agreed to by the employer and the employee, the agreed value shall be reported as wages.

 

321.5If the cash value of non-monetary remuneration is not agreed to, the employer shall place a reasonable value upon the thing used in the place of money and report that amount as wages.

 

321.6For the purpose of computing contributions, the cash value of remuneration paid as food and lodging shall be deemed reasonable if reported at not less than the following values:

 

(a)Full Board and Room …………………..$29.00 per week;

 

(b)Board (3 meals per day)………………...$3.25 per day;

 

(c)Board (Less than 3 meals per day) ..........$1.00 per meal;

 

(d)Lodging....................................................$9.75 or $1.50 per day;

 

321.7If the agreed cash value for food and lodging is more than the amounts set forth in §321.6 the higher amount shall be reported.

 

321.8The following amounts shall be reported as wages;

 

(a)Amounts paid to an employee while an employee is on vacation or sick leave;

 

(b)Prizes awarded employees in connection with services performed in the business; and

 

(c)Sums disbursed by an employer based on the employers addition of a certain percentage to the customer's bill as a tip.

 

321.9Drawing accounts shall be reported as wages at the amount actually drawn by the employee regardless of the status of the account between employer and employee at the close of the pay period.

 

321.10The following amounts shall not be reported as wages:

 

(a)Any definite allowance which represents no profit to the employee but is used by the employee to meet expenses of the employer's business.

 

(For example -- an allowance for automobile, oil, and gas to a salesman required to work in his or her own car over an extended territory; all transit flash passes or tokens; telephone in an employee's residence for the employer's convenience; and entertainment money expended on the employer's customers);

 

(b)Where an employer requires an employee to wear a special uniform and the employer launders or pays for the laundering of the uniform, the amount paid for laundering;

 

(c)Discounts allowed employees upon goods purchased from the employers;

 

(d)So-called "supper money", being an allowance for a meal when the employee works overtime and is thus required to eat at other than his or her regular boarding or living place.

 

321.11Severance pay constitutes earnings pursuant to §1(d) of the Act. Employers shall report all severance payments on the quarterly wage reports.