24.11.2515    PAYMENTS THAT ARE NOT WAGES--JUROR FEES, INSURANCE PREMIUMS, ANNUITIES, DIRECTOR AND PARTNERSHIP FEES

(1) Expense reimbursements, fees, meals, or other payments provided through a court to a juror are not wages.

(2) Insurance premiums or other regular payments paid by the employer into a fund for costs arising from employee sickness, disability, medical or hospital expenses are not wages if the plan constitutes a qualified plan under the United States Internal Revenue Code.

(3) Annuities, insurance premiums or other regular payments made by the employer into a fund for costs arising upon retirement or death are not wages, if the plan constitutes a qualified plan under the United States Internal Revenue Code.

(4) Customary and reasonable director's fees for attending meetings of the board of directors of a corporation are not wages, if the fees are not paid in lieu of reasonable compensation for services performed.

(5) Draws by a sole proprietor or partner are not wages, even if designated as salary.

(6) The department shall consider payments made by an employer to an employee who is called to active duty in the military services for more than 30 days, when the payments represent a replacement of part or all of the wages the employee would have received for performing services for the employer, to be military differential pay and not wages for purposes of Title 39, chapter 51, MCA.

History: 39-51-301, 39-51-302, MCA; IMP, 39-51-201, 39-51-1103, MCA; NEW, 1988 MAR p. 2723, Eff. 1/1/89; TRANS, from 24.11.815 and AMD, 2004 MAR p. 3035, Eff. 11/19/04; AMD, 2011 MAR p. 573, Eff. 4/15/11.