TN 23 (06-10)
RS 01402.440 Definition of Strike Benefits
Strike benefits paid by a union to its members are not wages whether or not such members actually do picket duty during the strike or are subject to call to do so. These benefits are paid as a result of the affiliation of the member with the union and are not compensation for services.
NOTE: If payments other than strike benefits are paid to union members who actually perform picket or other strike duty, the payments are wages.