N.Y. Comp. Codes R. & Regs. tit. 12 § 357.2

Current through Register Vol. 46, No. 42, October 16, 2024
Section 357.2 - Wages paid

Employee and employer contributions shall be computed and determination of employee benefit rights shall be established on the basis of wages paid to employees. The term wages paid includes amounts actually paid. Amounts not actually paid shall be deemed paid:

(a) as of the day when the amount thereof both has been calculated and has become due, as determined by the established and customary payroll practices of the employer;
(b) wages paid pursuant to an order of a competent tribunal, or an agreement between an employer and his employees or their respective representatives following negotiations or a dispute or disagreement with respect to the amount or the liability for wages shall be deemed paid, as of the date the amount thereof both has been calculated and has become due.

N.Y. Comp. Codes R. & Regs. Tit. 12 § 357.2