WAGES (subject to UI Premiums) | NOT WAGES (exempt from UI Premiums) |
Payments defined as wages under the Federal Unemployment Tax Act (FUTA) | Payments for moving expenses if deduction is allowed in the federal Internal Revenue Code (IRC), IRC 127 |
Tips | Group Term Life Insurance |
Employee contribution to 401(k) or IRC 408 simplified Retirement Plans | Employer contribution to 401(k) or IRC 408 simplified Retirement Plans, all PERA contributions |
Disability payments paid in first 6 months after an employee worked for you | Amounts paid or incurred for a dependent care plan (IRC 129) or a educational assistance program (IRC 127) |
Employer contributions to a Medical Savings Account | Employee Contributions to a Medical Savings Account |
Employee-matching contributions into IRC 219 simplified employee pension plan | Employer contributions into IRC 219 simplified employee pension plan |
Payments made by public school or 501(c)(3) into annuity contract or by governmental entity into deferred compensation plan because of a salary-reduction agreement | Payments into a deferred compensation plan if you are a government entity |
Payments for personal services, including anything other than cash that has cash value (except payments to agricultural or domestic workers, which must be cash to be wages) | Value of meals or lodging furnished by employer if such items are excluded from income as described in IRC 119 |
Employee contributions to a Salary Reduction Simplified Employee Pension Plan (SARSEP) | Employer contributions to a Salary Reduction Simplified Employee Pension Plan(SARSEP) |
125 Cafeteria Plan if cash is chosen | 125 Cafeteria Plan if qualified benefit chosen |
| All employer contributions to FAMLI premiums, whether paid by the employer on behalf of the employee or the required employer share |