Current through Register Vol. 54, No. 21, May 25, 2024
(a)Date of payment.(1)General rule-Wages are considered paid on the date when the employer actually pays them.(2)Delayed payment of wages-For purposes of benefits, if payment of wages is delayed, the wages are considered paid on the date when the employer generally pays amounts definitely assignable to a payroll period.(b)Shipping Articles. Wages with respect to services performed under Shipping Articles, which are effective for a period of more than 1 month and under which wages are not paid in full at periodic intervals of 1 month or less, shall be considered to be paid in the calendar quarter in which the services of the employe were being performed. The amount of those wages shall be determined on the basis of the ratio of the number of days in a calendar quarter in which service was performed by the employe to the total number of days in which the employe performed services under the Shipping Articles.(c)Noncash wages.(1)General rule-Except as provided in paragraph (2), the money value of remuneration paid in mediums other than cash is the fair market value of the remuneration at the time of payment.(2)Meals and lodging-Meals and lodging are valued at amounts assigned to meals and lodging in the documents referenced in 41 CFR 301-11.6 (relating to where do I find maximum per diem and actual expense rates), for the calendar year in which they are provided and for the location where they are provided, unless the employer is able to produce sufficient, credible evidence that the fair market value of the meals and lodging is less than such values.The provisions of this § 61.3 amended February 11, 2011, effective 2/12/2011, this section will be in effect as to wages paid on or after January 1, 2012, 41 Pa.B. 844.