Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1705 - Wages

Current through Register Vol. 30, No. 28, July 12, 2024
A. "Wages paid"
				includes both wages actually received by the worker and wages constructively
				paid. Wages are constructively paid when they are credited to the account of or
				set apart for an employee so that they may be drawn upon by him at any time
				although not then actually received. To constitute payment in such cases the
				wages must be credited or set apart to the employee without any substantial
				limitation or restriction as to the time or manner of payment or condition upon
				which payment is to be made, and must be made available to him so that they may
				be drawn at any time, and their payment brought within his own control and
				disposition.
B. The name by which
				the remuneration for employment, or potential employment as provided in
				subsection (E) of this rule, is designated or the basis on which the
				remuneration is paid is immaterial. It may be paid in cash or in a medium other
				than cash, on the basis of piece work or percentage of profits, or it may be
				paid on an hourly, daily, weekly, monthly, annual or other basis. The
				remuneration may also be paid on the basis of an estimated or agreed upon
				amount in order to resolve an issue arising out of an employment or potential
				employment relationship. Remuneration paid in goods or services shall be
				computed on the basis of the reasonable cash value of the goods or services at
				the time of payment.
C. When an
				employer succeeds to the business or a part of the business of a predecessor
				employer, wages for employment covered by A.R.S. Title 23, Chapter 4, paid to
				an individual by the predecessor and reported to the Department shall be used
				in determining the wages subject to contributions paid to such individual for
				continued employment by the successor employer.
D. The provisions of subsection (C) of this
				rule do not apply to an employer for any calendar year for which the employer
				is liable for payments in lieu of contributions.
E. Wages include payments made to an
				individual by an employer arising out of an actual or potential employment
				relationship. Such payments include:
1. An
				award of unpaid minimum wages or overtime compensation under the Fair Labor
				Standards Act.
2. An order of the
				National Labor Relations Board to compensate for the loss of pay.
3. An order of any federal or state agency on
				account of real or alleged discrimination in hiring, promotion, salary
				administration or termination in violation of law.
4. A decision of a court or an arbitrator in
				a dispute over an actual or alleged breach of contract pertaining to wages,
				hours of work or other conditions of employment.
5. A private agreement between the parties in
				settlement of any of the above situations in lieu of an award, order or
				decision.
6. Any other payments
				made on account of the employment relationship, except those listed in
				subsection (F) of this rule.