Current through Register Vol. 30, No. 49, December 6, 2024
Section R6-3-1725 - Licensed Real Estate, Insurance, Security and Cemetery SalesmenA.R.S. § 23-617 exempts from employment services performed by individuals as insurance, real estate, security and cemetery salesmen, if compensated solely by way of commission.
1. Special compensation plans or agreements such as the following are not commissions: Stabilized earning programs, training allowances, sales incentive plans, payment of living expenses, and advances in excess of commissions earned when repayment is not required. Any such payment(s) nullifies the exemption for the calendar year in which the special payment(s) is made. Payment of an individual's business expenses is not considered a special compensation plan.2. Special compensation payments do not include payments excluded from the definition of wages as defined in A.R.S. § 23-622(B).Ariz. Admin. Code § R6-3-1725
Adopted effective September 23, 1980 (Supp. 80-5).