What do I include when reporting employee wages?

In Paid Family and Medical Leave, wages are generally referred to as gross wages without tips. Wages are defined in statute as the remuneration paid by an employer to an employee (up to the Social Security cap for premium assessment). Please note that ongoing rulemaking impacts this list. 

Premium assessments must include gross wages such as:

  • Salary or hourly wages
  • Cash value of goods or services given in the place of money
  • Commissions or piecework
  • Bonuses
  • Cash value of gifts or prizes
  • Cash value of meals and lodging when given as compensation
  • Holiday pay
  • Paid time off (vacation, sick leave, associated cash outs)
  • Bereavement leave
  • Separation pay such as severance pay, termination pay, or wages in lieu of notice
  • Value of stocks at the time of transfer to the employee (if part of a compensation package)
  • Compensation for use of specialty equipment, performance of special duties or working particular shifts
  • Stipends and per diems (unless provided to cover a past or future cost incurred by the worker as a result of the worker’s expected job functions).

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