Loans are debts by the employee. A payment to an employee before they do the work is a loan if:

• •

  work is not planned in the future; or

• •

  employee agrees to repay in cash instead of working.

The agreement between the employee and employer determines when a debt is paid by the employee's work and, therefore, when wages are considered paid.

If the agreement is made after the work is done, wages are deemed paid on the date of the agreement.

If the agreement is made after the debt is incurred but before the work is done, wages are paid on the date the debt is canceled.