Ariz. Admin. Code § R6-3-1705 - Wages
A. "Wages paid"
includes both wages actually received by the worker and wages constructively
paid. Wages are constructively paid when they are credited to the account of or
set apart for an employee so that they may be drawn upon by him at any time
although not then actually received. To constitute payment in such cases the
wages must be credited or set apart to the employee without any substantial
limitation or restriction as to the time or manner of payment or condition upon
which payment is to be made, and must be made available to him so that they may
be drawn at any time, and their payment brought within his own control and
disposition.
B. The name by which
the remuneration for employment, or potential employment as provided in
subsection (E) of this rule, is designated or the basis on which the
remuneration is paid is immaterial. It may be paid in cash or in a medium other
than cash, on the basis of piece work or percentage of profits, or it may be
paid on an hourly, daily, weekly, monthly, annual or other basis. The
remuneration may also be paid on the basis of an estimated or agreed upon
amount in order to resolve an issue arising out of an employment or potential
employment relationship. Remuneration paid in goods or services shall be
computed on the basis of the reasonable cash value of the goods or services at
the time of payment.
C. When an
employer succeeds to the business or a part of the business of a predecessor
employer, wages for employment covered by A.R.S. Title 23, Chapter 4, paid to
an individual by the predecessor and reported to the Department shall be used
in determining the wages subject to contributions paid to such individual for
continued employment by the successor employer.
D. The provisions of subsection (C) of this
rule do not apply to an employer for any calendar year for which the employer
is liable for payments in lieu of contributions.
E. Wages include payments made to an
individual by an employer arising out of an actual or potential employment
relationship. Such payments include:
1. An
award of unpaid minimum wages or overtime compensation under the Fair Labor
Standards Act.
2. An order of the
National Labor Relations Board to compensate for the loss of pay.
3. An order of any federal or state agency on
account of real or alleged discrimination in hiring, promotion, salary
administration or termination in violation of law.
4. A decision of a court or an arbitrator in
a dispute over an actual or alleged breach of contract pertaining to wages,
hours of work or other conditions of employment.
5. A private agreement between the parties in
settlement of any of the above situations in lieu of an award, order or
decision.
6. Any other payments
made on account of the employment relationship, except those listed in
subsection (F) of this rule.
F. Wages do not include:
1. Payments by an employer made to an
individual which are identified in an award, order, decision or agreement as
exemplary damages or medical expenses.
2. Payment by employers made to a plan exempt
under section 501(c)(17) of the Internal Revenue Code of 1986 for the payment
of supplemental unemployment benefits.
Notes
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