(a) Taxes.
- (1) Taxes which are assessed against the employee and which are collected by the employer and forwarded to the appropriate governmental agency are included as wages paid to the employee.
- (2) No deduction may be made for any tax or share of a tax which the law requires to be borne by the employer.
- (b) Court order. Where an employer is legally obliged by order of a court of competent jurisdiction to pay a sum for the benefit or credit of the employee to a creditor, trustee, or other third party, such as a wage garnishment, wage attachment, income withholding order for child support, or bankruptcy proceeding, payment to the third person is equivalent to payment to the employee, provided that neither the employer nor any person acting in his or her behalf or in his or her interest derives any profit or benefit from the transaction.
(c) Wage assignments.
- (1) Where an employer is directed by a voluntary wage assignment or order of the employee to pay a sum for the benefit of the employee to a third party, payment to the third person is equivalent to payment to the employee, provided that neither the employer nor any person acting in his or her behalf or in his or her interest derives any profit or benefit from the transaction.
(2) This includes sums authorized by the employee in writing for such items as:
- (A) United States savings bonds;
- (B) Charitable contributions;
- (C) Insurance premiums (paid to independent insurance companies where the employer is under no obligation to supply the insurance and derives, directly or indirectly, no benefit or profit from it); and
- (D) Union dues.