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This is an obsolete version of the rule. Please click on the rule number to view the current version.

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.

History: 39-51-301 and 39-51-302, MCA; IMP, 39-51-201 and 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.

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