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WAGES (subject to UI Premiums) |
NOT WAGES (exempt from UI Premiums) |
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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 |
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Tips |
Group Term Life Insurance |
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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 |
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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) |
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Employer contributions to a Medical Savings Account |
Employee Contributions to a Medical Savings Account |
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Employee-matching contributions into IRC 219 simplified employee pension plan |
Employer contributions into IRC 219 simplified employee pension plan |
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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 |
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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 |
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Employee contributions to a Salary Reduction Simplified Employee Pension Plan (SARSEP) |
Employer contributions to a Salary Reduction Simplified Employee Pension Plan(SARSEP) |
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125 Cafeteria Plan if cash is chosen |
125 Cafeteria Plan if qualified benefit chosen |
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All employer contributions to FAMLI premiums, whether paid by the employer on behalf of the employee or the required employer share |