A payment for services performed, when made in a medium other than cash is wages.

There are situations when either all or part of such payments are excluded from wages. These exclusions occur:

• •

  When services are not in the course of the employer's trade or business (RS 01402.270).

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  For domestic services in a private home of the employer
  
  (RS 01402.215).

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  For agricultural labor (RS 01402.020).

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  For meals and lodging furnished the employee for the convenience of the employer (RS 01402.240).

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  With certain fringe benefits (RS 01402.050 and RS 01402.051).

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  For services performed by certain homeworkers (RS 01402.230).