19 Del. Admin. Code §§ 1202-2.0

Current through Register Vol. 27, No. 12, June 1, 2024

Section 1202-2.0 - Definition of Terms

"Payroll period" means that period of time for which an employer customarily makes a single payment or credit of remuneration to all or a group or groups of its employees.

A "quarter" or "calendar quarter" means one of the four periods of three consecutive calendar months which begin, respectively, on January 1, April 1, July 1, and October 1.

"Wages paid" means:

(a) Wages actually paid, to the employee; or

(b) Wages credited to the account of or set apart for the employee so that they may be drawn upon by the employee at any time although not then actually reduced to possession. To constitute payment in such a case the wages must be credited or set apart to the employee without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to the employee so that they may be drawn at any time, and their receipt brought within the employee's control and disposition.

"Wages paid in a quarter" means the total of all wages paid or accredited in accordance with subsections (a) and (b) of this section on any day falling within the calendar quarter.

19 Del. Admin. Code §§ 1202-2.0

17 DE Reg. 325 (9/1/2013) (Final)