09.32.01.14

.14 Wages.

A. Reporting.

(1) Wages to be reported on the quarterly employment report include:

(a) All remuneration paid to corporate officers for services rendered to the corporation. Corporation includes "subchapter S" corporations. Wages include draws, profit distributions, and dividends paid to corporate officers as remuneration for services rendered. The form in which remuneration for services is designated and the manner of payment is not determinative of what constitutes wages under the Unemployment Insurance Law.

(b) The value of meals provided to employees unless meals are provided on the employing unit's premises and for the convenience of the employing unit.

(c) The value of lodging provided to employees unless the lodging is provided on the employing unit's premises, for the employing unit's convenience, and as a condition of employment.

(d) The amount of tips paid to an employee by a customer of the employing unit and reported by the employee to the employing unit as required by the applicable provisions of the Internal Revenue Code.

(e) The value of payments, other than those received under a workers' compensation law, provided by a third-party insurer on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability if the employer paid insurance premiums upon which the payments were made.

(2) Wages to be reported on the quarterly employment report do not include payments made by an employing unit:

(a) Into a deferred compensation plan that are not deducted from an employee's salary if the employee may withdraw money from the plan only on retirement or separation from employment;

(b) To, or on behalf of, former employees on active duty with the armed forces of the United States, if those payments are designed to supplement amounts received by them from the federal government.

B. Time for Reporting. Wages shall be reported on the quarterly employment report when actually or constructively paid. Wages are constructively paid when they are credited to the account of an employee or set apart for an employee so that the employee may draw upon the wages without substantial limitation or restriction.