We consider wages earned in the taxable year (TY) for services performed, regardless of when the employer actually paid the wages.

A taxable year is the same for coverage purposes, see RS 01803.040.

1. a. 

   Rebuttable presumptions presume that wages paid to an individual during a TY are for services earned in that year.

2. b. 

   If the individual reports wages for a calendar year, presume that the TY is a calendar year.

3. c. 

   Consider that the remuneration received is for services rendered throughout the entire employer-employee relationship. For guidelines on employer-employee relationships, see RS 02505.015.

4. d. 

   The continuation of the employment relationship is sufficient to establish the performance of services. For information regarding the termination of an employment relationship for ET purposes, see RS 02505.015.

5. e. 

   Remuneration received for periods during continuation of the employer-employee relationship for which there were no rendered physical or advisory services that constitute earnings for ET purposes unless statutorily excluded.