1. (1) "Wages paid" include those wages actually received by the worker and wages constructively paid, provided the employer's liability for payment has become unconditionally established.

   1. (a) Wages are considered constructively paid, for the purposes of this section, on the earliest of:

      1. (i) the next regular pay day in accordance with the employer's customary payment practices;
      2. (ii) the day required by contractual agreement; or
      3. (iii) as required by state law.

2. (2) Quarterly wages are all wages paid or constructively paid during a quarter regardless of when those wages are earned.

   1. (a) Bonus or lump sum payments made within the quarter which were not due on any specific day shall be treated as wages paid during the quarter in which the payment is made unless:

      1. (i) the bonus or lump sum payments meet the definition of vacation and severance pay in Sections R994-405-701 through R994-405-705; or
      2. (ii) within ten days of the issuance of the monetary determination, the claimant requests apportionment to the calendar quarters in which the remuneration was earned as provided by Subsection 35A-4-401(7).

KEY: unemployment compensation, benefits

Date of Last Change: April 21, 2022

Notice of Continuation: June 9, 2022

Authorizing, and Implemented or Interpreted Law: 35A-4-401(1); 35A-4-401(2); 35A-4-401(3); 35A-4-401(6)