| Section |  | Latest Transmittal
 | 
            
            
               | INTRODUCTION | 
            
            
               | RS 01401.001 | Introduction to Wage Provisions | TN 8 11-93 | 
            
            
               | RS 01401.005 | Wages Defined | TN 8 11-93 | 
            
            
               | RS 01401.010 | Medicare Qualified Government Employment (MQGE) Wages | TN 8 11-93 | 
            
            
               | RS 01401.015 | Maximum Wages Creditable in a Calendar Year | TN 8 11-93 | 
            
            
               | RS 01401.020 | Wages for Social Security Purposes and Federal Income Tax Withholding Purposes | TN 8 11-93 | 
            
            
               | RS 01401.030 | Wages - When Paid and Received | TN 16 11-23 | 
            
            
               | RS 01401.040 | Constructive Payment of Wages | TN 18 12-23 | 
            
            
               | RS 01401.050 | Development of Constructive Payment — Procedure - Wages | TN 8 11-93 | 
            
            
               | DEFERRED COMPENSATION | 
            
            
               | RS 01401.060 | Deferred Compensation - General | TN 8 11-93 | 
            
            
               | RS 01401.070 | Deferred Compensation Plans Prior to 1984 | TN 8 11-93 | 
            
            
               | RS 01401.080 | Deferred Compensation Plans After 1983 | TN 8 11-93 | 
            
            
               | RS 01401.090 | Non-Qualified Deferred Compensation Plans | TN 8 11-93 | 
            
            
               | PAYMENTS THAT ARE REMUNERATION FOR EMPLOYMENT | 
            
            
               | RS 01401.100 | Advances - Wages | TN 8 11-93 | 
            
            
               | RS 01401.110 | Agreement Not to Compete Payments - Wages | TN 8 11-93 | 
            
            
               | RS 01401.120 | Agricultural Wages | TN 22 04-24 | 
            
            
               | RS 01401.130 | Back Pay | TN 8 11-93 | 
            
            
               | RS 01401.140 | Allocating Back Pay | TN 17 12-23 | 
            
            
               | RS 01401.150 | Bonuses, Awards, and Prizes | TN 20 01-24 | 
            
            
               | RS 01401.160 | Commissions | TN 8 11-93 | 
            
            
               | RS 01401.170 | Container Royalty Payments | TN 8 11-93 | 
            
            
               | RS 01401.180 | Dismissal, Severance or Termination Pay | TN 8 11-93 | 
            
            
               | RS 01401.190 | Early Retirement Incentive Payments | TN 8 11-93 | 
            
            
               | RS 01401.200 | Employee Benefit Plans | TN 8 11-93 | 
            
            
               | RS 01401.210 | Employee Taxes Paid by the Employer | TN 8 11-93 | 
            
            
               | RS 01401.220 | Golden Parachute Payments | TN 19 01-24 | 
            
            
               | RS 01401.230 | Group-Term Life Insurance | TN 8 11-93 | 
            
            
               | RS 01401.240 | Guaranteed Annual Income (GAI) Payments | TN 8 11-93 | 
            
            
               | RS 01401.250 | Loans and Debts | TN 21 01-24 | 
            
            
               | RS 01401.260 | Military Service Payments After 1956 | TN 8 11-93 | 
            
            
               | RS 01401.270 | Older Americans Act of 1965 | TN 8 11-93 | 
            
            
               | RS 01401.280 | Payment for Nonwork Periods | TN 23 04-24 | 
            
            
               | RS 01401.290 | Payments by Employer While on Jury Duty | TN 8 11-93 | 
            
            
               | RS 01401.300 | Promissory Notes | TN 8 11-93 | 
            
            
               | RS 01401.310 | Redwood Employee Protection Program Payments | TN 13 07-09 | 
            
            
               | RS 01401.320 | Residuals | TN 8 11-93 | 
            
            
               | RS 01401.330 | Sick or Accident Disability Payments | TN 8 11-93 | 
            
            
               | RS 01401.340 | Stock (or Bond) Payments, Purchases and Options | TN 8 11-93 | 
            
            
               | RS 01401.350 | Substitute or Assistant Pay | TN 8 11-93 | 
            
            
               | RS 01401.360 | Travel and Business Expense Reimbursements | TN 24 05-24 | 
            
            
               | RS 01401.370 | Vacation Pay and Pay in Lieu of Vacation | TN 8 11-93 | 
            
            
               | PAYMENTS THAT ARE NOT REMUNERATION FOR EMPLOYMENT | 
            
            
               | RS PHI01401.400 | Commonwealth Of Virginia - Earnings Of Home-Based Care Providers And Child-Care Providers |  |