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Wages to be Reported

"Wages" are defined as every form of remuneration payable to an individual for personal services.

They include salaries, commissions, vacation pay, dismissal pay, bonuses, tips, the reasonable value of room and board, rent, housing, lodging, and sick pay. "Wages" also include payments in kind and any other similar benefit received from the employing unit.

Wages are reportable for both wage record and tax contribution purposes in the quarter in which they were paid or constructively paid.


Individuals performing services in certain types of employment, and who meet the statutory definition of employees, are specifically excluded from employment covered for UI purposes.

Excluded employees should not be listed on the wage detail report, and their wages should not be included in the total covered wages portion of the contribution report.

Employment Excluded By Statute

  1. For All Employers
  2. For All Employers Except Government Units And Nonprofit Organizations
  3. For Government Unit, Indian Tribe And Nonprofit Organizations
  4. For Nonprofit Organizations Only
  5. For Governmental Unit Or Indian Tribe
  6. For Educational Institutions Only

Employment Excluded By Employer Election

  1. Corporate Officer Exclusion
  2. Seasonal Employer Designation