Section 0800-10-04-.04 - BONUS DEFINED(1) "Bonus" means a sum paid to, or merchandise or other thing of value received by, a worker from an employing unit for services performed, or upon a consideration, provided that such sum, merchandise or other thing of value: (a) is in addition to any excess of that which would ordinarily be paid, and(b) is not a gift or a gratuity.Tenn. Comp. R. & Regs. 0800-10-04-.04
Original rule certified May 17, 1974. Repeal and new rule filed January 22, 1996; effective May 30, 1996. Amendment filed May 22, 2001; effective September 28, 2001. August 15, 2009, the Secretary of State transferred 0560-02-04 to 0800-10-04 per Chapter 520 of Public Acts of 1999 and T.C.A.4-5-221(a)(1).Authority: T.C.A. §§ 50-7-602 and 50-7-603.