Payments that are not liable
Jury duty payments
If payments are made by the court system to an employee, these are not liable. Payments made to an employee by their employer while on jury duty are liable, even if the employer is partly or fully compensated from the court.
Reimbursement payments
If in the course of work an employee incurs an expense and is reimbursed for that expense against receipts, then the payment is not a wage. Employers must be able to account for the payments either as an advance which is later adjusted against receipts, or payments against receipts. Any payments that do not have documentation are not accepted as reimbursements and will be liable.
Workers compensation payments
Payments made by an insurance company to an employee on workers compensation are not liable.
Make up payments (the difference between the compensation payments and an employee’s regular pay) paid by the employer are liable.
More information
