Utah Admin. Code R994-205-106 - Exempt Real Estate Sales
Employment does not include services as a licensed real estate agent if payment for such services is solely by way of commission.
(1) The "licensed" requirement refers
to the license issued by the Utah Division of Real Estate to principal real
estate brokers, associate real estate brokers, and real estate sales agents.
(2) The services performed as a
real estate agent, as provided in Section
61-2f-201, must be performed
pursuant to a written contract and include activities generally associated with
the sale of real property.
(3)
Services performed by a worker as a licensed real estate agent are exempt if
all such services are paid solely by way of commission.
(a) If any part of the payment for real
estate sales services is a salary, all of the services are covered employment
and the total payment, salary and commission is subject to contribution
payments.
(b) If a worker
performing real estate sales services is guaranteed a minimum salary for any
pay period in which sales commissions are less than the guaranteed minimum, all
earnings are subject to contribution payments when the worker is paid the
guaranteed salary. In any pay period in which the commissions equal or exceed
the guaranteed salary, the earnings are considered to be solely by way of
commission and are not subject to contribution payments.
(c) If a worker performing real estate sales
services is given advances against future commissions and is required to repay
any advances that exceed the commissions, the advances against future
commissions are considered to be payment solely by way of commission.
(4) If a worker
performs both commission sales services and other salaried services, such as an
accountant, the sales are excluded from employment and the other services are
included in covered employment. If the payment for all services is for the same
pay period, the "included and excluded" provisions of Subsection
35A-4-205(2) are
applied.
Notes
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