As used in this Part, the term gross payroll payments shall include all amounts paid or credited to longshoremen, checkers, pier superintendents, hiring agents or port watchmen, whether as wages, hourly rate, traveling expense (other than amounts paid to cover actual transportation costs), vacation and holiday payments or guaranteed annual income (GAI) payments.
N.Y. Comp. Codes R. & Regs. Tit. 21 § 9.1