New York Codes, Rules and Regulations
Title 11 - INSURANCE
Chapter IV - Financial Condition Of Insurer and Reports to Superintendent
Subchapter C - Fire, Marine, Casualty And Surety Insurers
Part 105 - Operating Expense Classification For Annual Statement Purposes
Section 105.9 - Salaries and related items

(a) Salaries: Include:

Salaries, bonus, overtime, contingent compensation, pay while on leave, dismissal allowance, pay while training and other compensation of employees.

Commission and brokerage to employees when the activities for which the commission is paid are a part of their duties as employees.

Exclude:

Salaries or wages of janitors, caretakers, maintenance persons and agents paid in connection with owned real estate (see real estate expenses).

(b) Payroll taxes. Include:

Old age benefit taxes.

Unemployment insurance taxes.

Exclude:

Payroll taxes includible in real estate taxes.