(h) Payroll shall
mean money and/or substitutes for money. Payroll shall include any or all of
the items in paragraph (1) of this subdivision and shall the exclude the items
in paragraph (2) of this subdivision.
(1)
Items to be included in the definition of payroll:
(i) wages or salaries including retroactive
wages or salaries for time worked and time not worked;
(ii) total cash received by employees for
commissions and draws against commissions;
(iii) bonuses including stock bonus
plans;
(iv) straight time portion
of overtime, excluding extra half time pay associated with time and one-half
and double time;
(v) pay for
holidays, vacations or periods of sickness;
(vi) payment by an employer of amounts
otherwise required by law to be paid by employees to statutory insurance or
pension plans, for example the Federal Social Security Act;
(vii) payment to employees on any basis other
than time worked, such as piecework, profit sharing or incentive
plans;
(viii) payment or allowance
for hand tools or power tools used by hand provided by employees either
directly or through a third party and used in their work or operations for the
employer;
(ix) the rental value of
an apartment or a house provided for an employee based on comparable
accommodations;
(x) the value of
lodging, other than an apartment or house, received by employees as part of
their wage, to the extent shown in the employer's records;
(xi) the value of meals received by employees
as part of their pay to the extent shown in the employer's records;
(xii) the value of store certificates,
merchandise, credits or any other substitute for money received by employees as
part of their pay;
(xiii) payments
for salary reduction, employee savings plans, retirement or cafeteria plans
(Internal Revenue Code, section 125) which are made through employee authorized
salary deductions from the employee's gross pay;
(xiv) wages paid to employees as salary
pursuant to the Davis-Bacon Act (
40
U.S.C. 3141 et seq.) or prevailing wage
laws;
(xv) annuity plans;
(xvi) expense reimbursements to employees to
the extent that an employer's records do not substantiate that the expense was
incurred as a valid business expense, and a reasonable expense allowance of up
to $30 for each day when it can be verified that an employee was away from home
on the business of the employer, but the employer did not maintain verifiable
receipts for incurred expenses; and
(xvii) payment for filming of commercials
excluding subsequent residuals which are earned by the commercial's
participant(s) each time the commercial appears in print or is
broadcast.
(2) Items to
be excluded from the definition of payroll:
(i) tips and other gratuities received by
employees;
(ii) payments by an
employer to group insurance or group pension plans for employees, other than
payments covered by subparagraphs (1)(vi) and (xiii) of this
subdivision;
(iii) the value of
special rewards for individual invention or discovery;
(iv) dismissal or severance payments except
for time worked or accrued vacation;
(v) reimbursed expenses and allowances paid
to employees provided all three of the following conditions are met:
(a) the expenses or allowances were incurred
in the course of the employer's business;
(b) the amounts are shown separately for each
employee in the employer's records; and
(c) the amount of each expense reimbursement
or allowance payment approximates the actual expenses incurred;
(vi) payments for active military
duty;
(vii) employee discounts on
goods purchased from the employee's employer;
(viii) meal allowance for late
work;
(ix) work uniform
allowances;
(x) sick pay paid to an
employee by a third party such as an employer's group insurance carrier which
is paying disability income benefits to a disabled employee;
(xi) employer provided perquisites such as:
(a) an automobile;
(b) an airplane flight;
(c) an incentive vacation;
(d) a discount on property or
services;
(e) club memberships;
or
(f) tickets to entertainment
events; and
(xii)
employer contributions to salary reduction, employee savings plans, retirement,
or cafeteria plans (Internal Revenue Code, section 125), specifically
contributions made by the employer, at the employer's expense determined by the
amount contributed by the employee.
