TN 10 (09-90)

POLICY

1. General

A payment for services performed, when made in a medium other than cash is wages.

2. Exceptions

There are situations when either all or part of such payments are excluded from wages. These exclusions occur:

• When services are not in the course of the employer's trade or business (RS 01402.270).

• For domestic services in a private home of the employer
  (RS 01402.215).

• For agricultural labor (RS 01402.020).

• For meals and lodging furnished the employee for the convenience of the employer (RS 01402.240).

• With certain fringe benefits (RS 01402.050 and RS 01402.051).

• For services performed by certain homeworkers (RS 01402.230).