New York Codes, Rules and Regulations › Title 12 - DEPARTMENT OF LABOR › Chapter V - Workers' Compensation › Subchapter A - General Provisions › Part 308 - Employer Compliance, Enforcement, Record And Report Requirements And Stop-work Orders › Section 308.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
As used in this Part:
(a) The definitions of the terms in section
				  300.1(a) 
				  of this Title are incorporated into and applicable to this Part.
(b) Assessments percentage shall mean the
				  percentage set by the New York Workers' Compensation Rating Board to calculate
				  the New York State assessments charge.
(c) Cost of compensation shall mean the
				  amount that an employer must pay to secure compensation as set forth in
				  Workers' Compensation Law, section 2(22) and as calculated in accordance with
				  section
				  308.2 
				  of this Part.
(d) Domestic workers
				  shall mean employees engaged exclusively in household or domestic work either
				  performed principally inside or outside the residence. Examples include a cook,
				  housekeeper, laundry worker, maid, butler, companion, nurse, baby-sitter,
				  gardener and private chauffeur.
(e)
				  Employer, employee and employment shall have the same meaning as provided in
				  Workers' Compensation Law, section 2, subdivisions (3), (4) and (5).
(f) New York State assessments shall mean a
				  charge for the funding of the Special Disability Fund created by Workers'
				  Compensation Law, section 15(8), Reopened Case Fund created by Workers'
				  Compensation Law, section 2 5-a, and board and interdepartmental expenses
				  pursuant to Workers' Compensation Law, section 151.
(g) New York Workers' Compensation Rating
				  Board shall have the same meaning as provided in Workers' Compensation Law,
				  section 2 (21).
(h) Payroll shall
				  mean money and/or substitutes for money. Payroll shall include any or all of
				  the items in paragraph (1) of this subdivision and shall the exclude the items
				  in paragraph (2) of this subdivision.
(1)
				  Items to be included in the definition of payroll:
(i) wages or salaries including retroactive
				  wages or salaries for time worked and time not worked;
(ii) total cash received by employees for
				  commissions and draws against commissions;
(iii) bonuses including stock bonus
				  plans;
(iv) straight time portion
				  of overtime, excluding extra half time pay associated with time and one-half
				  and double time;
(v) pay for
				  holidays, vacations or periods of sickness;
(vi) payment by an employer of amounts
				  otherwise required by law to be paid by employees to statutory insurance or
				  pension plans, for example the Federal Social Security Act;
(vii) payment to employees on any basis other
				  than time worked, such as piecework, profit sharing or incentive
				  plans;
(viii) payment or allowance
				  for hand tools or power tools used by hand provided by employees either
				  directly or through a third party and used in their work or operations for the
				  employer;
(ix) the rental value of
				  an apartment or a house provided for an employee based on comparable
				  accommodations;
(x) the value of
				  lodging, other than an apartment or house, received by employees as part of
				  their wage, to the extent shown in the employer's records;
(xi) the value of meals received by employees
				  as part of their pay to the extent shown in the employer's records;
(xii) the value of store certificates,
				  merchandise, credits or any other substitute for money received by employees as
				  part of their pay;
(xiii) payments
				  for salary reduction, employee savings plans, retirement or cafeteria plans
				  (Internal Revenue Code, section 125) which are made through employee authorized
				  salary deductions from the employee's gross pay;
(xiv) wages paid to employees as salary
				  pursuant to the Davis-Bacon Act (40
				  U.S.C. 3141 et seq.) or prevailing wage
				  laws;
(xv) annuity plans;
(xvi) expense reimbursements to employees to
				  the extent that an employer's records do not substantiate that the expense was
				  incurred as a valid business expense, and a reasonable expense allowance of up
				  to $30 for each day when it can be verified that an employee was away from home
				  on the business of the employer, but the employer did not maintain verifiable
				  receipts for incurred expenses; and
(xvii) payment for filming of commercials
				  excluding subsequent residuals which are earned by the commercial's
				  participant(s) each time the commercial appears in print or is
				  broadcast.