"Wages" includes, but is not limited to, the
following types of remuneration for services in employment:
(a) Any payment by an employer, without
deduction from the remuneration of, or other reimbursement from an employee,
for taxes imposed on the employee.
(b) Amounts in lieu of cash wages which are
offset by an employer against a debt due from an employee, or applied against a
debt owed to a third party by the employee.
(c) The ordinary rental value to the public
of business premises furnished by an employer to an employee for his or her
personal use in his or her own separate business in addition to or in lieu of
(d) Any deduction from
the remuneration due an employee made by an employer to accumulate a
contingency reserve to reimburse the employer for a loss or liability resulting
from the commission or omission of an act by the employee in the course of his
or her employment.
remuneration paid by an employer for personal services whether or not at the
time the payment is made the employer-employee relationship has
(f) Vacation payments
made by or on behalf of an employer to or on behalf of an employee, whether or
not the employee takes vacation or receives the payment in lieu of vacation
time off, except as provided by Section 1265.5 of the code.
(g) Sick pay made by or on behalf of an
employer to or on behalf of an employee, except as provided by Sections 931,
933, and 1265.5 of the code, and Sections 931-1 and 933-1 of these
(h) Holiday payments
made by or on behalf of an employer to or on behalf of an employee, except as
provided by Section 1265.5 of the code.
(i) Awards of back pay paid by an employer or
jointly by the employer and a labor union to an employee pursuant to an order
of the National Labor Relations Board, the Agricultural Labor Relations Board,
the Equal Employment Opportunity Commission, the Fair Employment and Housing
Commission, or an employer's own grievance procedure.
(j) Additional wages or additional overtime
compensation paid by an employer to an employee pursuant to the Fair Labor
Standards Act or the Walsh-Healey Public Contracts Act, the Davis-Bacon Act or
the California Labor Code.
less than a minimum wage required by law to be paid to an employee, if the
employer does not have records of the amount of wages actually or
constructively paid. (See Section 926-1 of these regulations for interpretation
of "constructively paid.")
Payments by an employer to an individual made as royalty payments for a license
to manufacture patented articles, if the employer and the individual have an
agreement under which the employer has the right, title, and interest to the
patented article in consideration of the individual's employment by the
employer and the royalty payments. Royalty payments are not "wages" if the
individual has the right, title, and interest in the patent for the article and
the employer makes royalty payments to the individual apart from any contract
CROSS-REFERENCE: For the inclusion of tips as
"wages," see Sections 927-1, 927.5-1, 986.5-1, and 987.7-1 of these
regulations. For the inclusion of the value of meals and quarters as "wages,"
see Sections 926-3, 926-4, and 926-5 of these regulations. For the inclusion of
advances against future earnings as "wages," see Section 926-6 of these