Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.40 - UNEMPLOYMENT INSURANCE
Subchapter 24.40.4 - NEW
Rule 24.40.401 - WAGES
Universal Citation: MT Admin Rules 24.40.401
Current through Register Vol. 18, September 20, 2024
(1) In addition to the definition of "wages" in 39-51-201, MCA, wages include, but are not limited to, the following types of remuneration for services:
(a) payments made from an employee's gross
remuneration into deferred compensation or cafeteria plans and other similar
plans. Such payments are wages reportable for the period in which the
compensation was earned;
(b)
advances or draws against future earnings, when paid. Payments designated as
loans in the employer's records are considered wages unless the loan is to be
repaid under a written schedule agreed upon by the employee and the
employer;
(c) payments distributed
to corporate officers or shareholders in lieu of reasonable compensation for
services performed, even though designated as profits or dividends pursuant to
[ARM 24.11.2506 (24.40.405) REASONABLE
WAGES];
(d) payments for sick leave
and accident disability, including payments made by a third-party insurance
company to the employee. For example, if the employer pays premiums to a third
party to cover sick leave or accident disability costs, the payments paid by
the third party to the employee are wages. If the employee pays the premiums
for such coverage, the sick leave or accident disability payments are not
wages.
(2) This chapter includes wages that are actually and constructively paid. Wages are constructively paid if they are credited to the individual employee's account or set apart for an individual so that they may be drawn upon by the individual at any time, although not actually in the individual's possession.
AUTH: 39-51-301, 39-51-302, MCA; IMP: 39-51-201, 39-51-1103, MCA
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