If the remuneration paid by an employer to an employee for services performed during one-half (1/2) or more of any payroll period of not more than thirty-one (31) consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one-half (1/2) of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.
Effective: June 17, 1954

Terms Used In Kentucky Statutes 141.320

  • Wages: means "wages" as defined in Section 3401(a) of the Internal Revenue
    Code and includes other income subject to withholding as provided in Section
    3401(f) and Section 3402(k), (o), (p), (q), and (s) of the Internal Revenue Code. See Kentucky Statutes 141.900

History: Created 1954 Ky. Acts ch. 79, sec. 24, effective June 17, 1954.