20 CRR-NY 2380.4NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER VII. WAGE REPORTING SYSTEM
PART 2380. WAGE REPORTING SYSTEM
20 CRR-NY 2380.4
20 CRR-NY 2380.4
2380.4 Definition of gross wages.
(a) Statutory reference and rule of construction.
(1) The term gross wages has the meaning given to the term remuneration by section 517 of the Labor Law. Gross wages includes all such remuneration before any allocation, apportionment, or deduction and without regard to a dollar limitation contained in any law which excludes from wages or compensation any amount paid in excess of such limitation.
(2) Subdivisions (b), (c) and (d) of this section are intended to provide only a general description of the kinds of compensation constituting remuneration. Any question concerning the proper construction of such term must be resolved by consulting the statute cited in paragraph (1) of this subdivision.
(b) Definition of remuneration.
Remuneration means every form of compensation for employment paid by an employer to his, her or its employees, whether paid directly or indirectly by the employer, including salaries, commissions, bonuses, tips and the reasonable value of board, rent, housing, lodging or similar advantage received.
(c) Exclusions.
Remuneration does not include:
(1) payments made under a plan or system providing for retirement, sickness or accident disability for an employee or an employee's dependents;
(2) payments made by an employer, without payroll deductions, of taxes required from an employee under the Federal Insurance Contributions Act;
(3) insurance or annuity payments to an employee for retirement;
(4) payments to a sick or disabled employee after six complete calendar months following the month in which the employee last worked;
(5) payments from or to a trust described in section 401(a) of the Internal Revenue Code which is exempt from tax under section 501(a) of such code;
(6) compensation paid in any medium other than cash to an employee for services not in the course of the employer's trade or business;
(7) payments made to an employee, except for vacation or sick pay, beginning with the month following the employee's 65th birthday, for any period in which the employee did not actually work;
(8) dismissal payments;
(9) compensation paid to a daytime student in elementary or secondary school who works for other than a non-profit organization or governmental entity, including payments for working during vacation periods and holidays;
(10) payments by a household employer to a babysitter under age 18; and
(11) any payments made by an employer who is not liable for unemployment insurance contributions or payments in lieu of contributions pursuant to article 18 of the Labor Law.
(d) Special rule.
Notwithstanding the provisions of subdivision (c) of this section, sick pay and disability payments described in paragraph (c)(1) of this section, and payments described in paragraphs (c)(8) and (9) of this section must be reported if the employer is liable for taxes under the Federal Unemployment Tax Act, to the same extent as such payments are reportable under such act.
20 CRR-NY 2380.4
Current through September 30, 2022
End of Document

IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.