- (1) All payments, whether an hourly wage, salary, or commission, paid for the performance of any service shall be reportable unless specifically identified as an exception in Section R994-401-304 or R994-401-305.
- (2) Gratuities or tips paid directly to an employee by a customer or the employer for a service provided are reportable.
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)