Sick pay, if paid by a third party such as an insurance company, is not wages reportable by the employer unless the third party notifies the employer of the sick pay payments. If the third party does not notify the employer of the sick pay payments, the third party is liable for the unemployment contributions due on these payments. Payments of stock for services performed are wages. The value of the stock is its cash value at the time of transfer to the employee. Residuals are deferred compensation and are wages if the performer, at the time of the original performance, was an employee.
Residual payments are reportable by the employer in the quarter they are paid.
Since residual payments are reportable as wages by the employer and the claimant, they can be used for the purpose of establishing a monetary base for future unemployment benefits. These wages can be used to purge a disqualification made under the Utah Employment Security Act only if the original work was performed subsequent to the disqualification. To have employees available at all times or for emergency calls. Adequate eating and lodging facilities are not otherwise available. Reimbursement and advances for bona fide, ordinary and necessary employment related expenses are not wages.