This subchapter:

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  defines and explains wages for credit and computation purposes;

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  identifies the types of payments that represent remuneration for employment;

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  explains the relationship of wages for social security purposes and wages for income tax purposes; and

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  provides rules for determining when wages are paid.

The following payments are discussed in RS 01402.000 ff. (Wage Exclusions).

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  Agricultural seasonal labor

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  Annuities

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  Cafeteria plans

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  Death payments

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  Dependent care assistance programs

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  Disability payments

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  Disabled beneficiary payments

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  Domestic services

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  Educational assistance programs

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  Employee tax payments

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  Employer pick-up plans

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  Exempt governmental deferred compensation plans

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  Fringe benefits

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  Homeworker services

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  Legal service group plans

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  Maintenance of effort refund payments

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  Meals and lodging

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  Medical-hospital expenses

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  Noncash payments

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  Nonprofit organizations

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  Profit-sharing plans

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  Retirement and pension benefits

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  Scholarship and fellowship grants

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  Services not in course of employer's trade

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  Sick payments after 6 months

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  Simplified employee pension plans

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  Stock bonus plans

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  Supplemental retirement plans

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  Tax-exempt trusts

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  Tips

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  Workers' compensation payments

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  Earnings discrepancies, RM 03870.000 ff.

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  State and local employment, RS 01505.000 ff.

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  Statute of limitations, RS 02201.000 ff.

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  Wage correction, RS 01405.000 ff.

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  Wage development, RS 01404.000 ff.

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  Wage evidence, RS 01403.000 ff.

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  Wages for annual earnings test (AET) purposes, RS 02505.000 ff.