| 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 | 
                |