Renewal commissions to life insurance agents on life insurance policies are wages when paid if the policy was written when the agent was:
an employee under the common-law rules (see RS 02101.020); or
The employee status at the time of the original sale determines whether the renewal
commissions are wages even if the salesperson has retired or otherwise ended the employment
Renewal commissions paid on any type of insurance other than life insurance are wages
if the agent was an employee rather than self-employed at the time of renewal.