UT Admin Code R994-208. Definition of Wages. Definition of Wages.
Remuneration is wages only if it is for the performance of personal services.
The employer must report all wages subject to the Act and pay contributions on the taxable wages quarterly. If a cash value for payments in kind is not agreed upon, the Department will determine the value on the basis of the cash value prevailing under similar conditions in the locality. Tips or gratuities accounted for by the employee to the employer are wages whether paid directly to the employee by the customer or his employer. If an employee's only remuneration for services is tips or tips are used to supplement the employee's regular wages in order to meet the applicable federal or state minimum wage laws, the Department will determine the employee's wages. However, such wages will not be less than the applicable federal or state minimum wage.