Wages and Salaries - Overview
 
(01/01/20 - 12/31/20)
Wages and salaries are considered compensation for services of an employee.
 
A participant is considered an employee when the person or business they work for is responsible for any of the following:
 
Paying the participant’s withholding taxes.
Providing work related training to the participant.
Covering the participant’s liability insurance or workers' compensation.
Providing benefits, such as insurance, pension, or paid leave to the participant.
Reimbursing the participant’s work-related expenses.
Controlling and limiting the participant’s work hours and the manner in which the work is performed.
 
When a participant is not considered an employee, review the following to determine how to budget the income:
 
 
Policy and procedures regarding wages and salaries are outlined as follows: