Idaho Admin. Code r. 09.01.35.107

Current through September 2, 2024
Section 09.01.35.107 - REMUNERATION PAID CONSTITUTES BOTH TAXABLE WAGES AND EXCLUDED AMOUNTS

When remuneration paid includes payment for other than wages for services performed in covered employment, the employer's records must account for wages and other remuneration separately. When this distribution is not shown on the records, the employee's entire remuneration will be deemed to be wages. Ref. Section 72-1337, Idaho Code.

Idaho Admin. Code r. 09.01.35.107

Effective March 23, 2022