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"Wages" and "employment"

"Wages" are defined in § 3121 as all compensation from employment including dismissal or involuntary separation (even if not legally bound to make such payments).

Amounts are constructively paid to an employee when credited to the employee's account or set aside for the employee so it may be drawn upon at any time without substantial limitation or restriction, although not actually reduced to the employee's possession.

If the employer's usual payday is after the period for which employee's services are rendered, employee is not in constructive receipt until the normal time for making a payment of wages.

Advance payments of wages are treated as wages when made available if later charged against salary, commissions, or other remuneration subsequently earned, unless actually a loan, then wages are not considered to be paid at the time of the loan.

"Wages" subject to contribution include all amounts except: