N.Y. Comp. Codes R. & Regs. tit. 11 § 105.9

Current through Register Vol. 46, No. 53, December 31, 2024

Section 105.9 - Salaries and related items

(a) Salaries: Include:

Salaries, bonus, overtime, contingent compensation, pay while on leave, dismissal allowance, pay while training and other compensation of employees.

Commission and brokerage to employees when the activities for which the commission is paid are a part of their duties as employees.

Exclude:

Salaries or wages of janitors, caretakers, maintenance persons and agents paid in connection with owned real estate (see real estate expenses).

(b) Payroll taxes. Include:

Old age benefit taxes.

Unemployment insurance taxes.

Exclude:

Payroll taxes includible in real estate taxes.

N.Y. Comp. Codes R. & Regs. Tit. 11 § 105.9