We
(c) Payments to members of the uniformed services(1) The standard. We include as the wages of a member of the uniformed services (i) Basic pay, as explained in paragraph (c)(3) of this section, for performing the services described in paragraph (a)(1) of 404.1019 of this subpart; or (ii) Compensation, as explained in paragraph (c)(4) of this section, for performing the services described in paragraph (a)(2) of 404.1019 of this subpart. (2) Wages deemed paid. These following provisions apply to members of the uniformed services who perform services as described in paragraph (a)(1) of 404.1019 of this subpart. (i) After 1977, a member of the uniformed services is considered to have been paid additional wages of $100 for each $300 of basic pay paid to the individual in a calendar year. The amount of additional wages deemed paid cannot be more than $1,200 for any calendar year. No wages may be deemed paid for units of basic pay which are less than $300. (ii) Before 1978, a member of the uniformed services is considered to have been paid additional wages of $300 for each calendar quarter after 1956 in which the individual is paid any amount of basic pay. (3) Basic pay. Basic pay means the monthly pay prescribed by 37 U.S.C. 203 (Pay and Allowances for the Uniformed Services) for a member of the uniformed services on active duty or on active duty for training. (4) Compensation. Compensation refers to the remuneration received for services as a member of a uniformed service, based on regulations issued by the Secretary concerned (as defined in 37 U.S.C. 101(5) under 37 U.S.C. 206(a), where such member is not entitled to the basic pay (as defined by paragraph (3) of this section).