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RS 01401: Wages

Effective Dates: 12/06/1993 - Present

TN 8 (11-93)

POLICY

If an employer pays an employee's taxes without making a deduction from the employee's pay, the amount paid is wages.

EXCEPTION: This rule does not apply to payments by a household or agricultural employer (see RS 01402.225).

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RS 014: Wages
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RS 01402: Wage Exclusions
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