(1) As used in this chapter, “wages” means wages as currently defined by Section 3306(b), Internal Revenue Code of 1986, with modifications, subtractions, and adjustments provided in Subsections (2), (3), and (4).
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Terms Used In Utah Code 35A-4-208

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Benefits: means the money payments payable to an individual as provided in this chapter with respect to the individual's unemployment. See Utah Code 35A-4-201
  • Contract: A legal written agreement that becomes binding when signed.
  • employer: means :
         (1)(a) an individual or employing unit which employs one or more individuals for some portion of a day during a calendar year, or that, as a condition for approval of this chapter for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, under the act, to be an employer;
         (1)(b) an employing unit that, having become an employer under Subsection (1)(a), has not, under Sections 35A-4-303 and 35A-4-310, ceased to be an employer subject to this chapter; or
         (1)(c) for the effective period of its election under Subsection 35A-4-310(3), an employing unit that has elected to become fully subject to this chapter. See Utah Code 35A-4-203
  • Employing unit: means :
              (1)(a)(i) any individual or type of organization that has or subsequent to January 1, 1935, had one or more individuals performing services for it within the state including any:
                   (1)(a)(i)(A) partnership;
                   (1)(a)(i)(B) association;
                   (1)(a)(i)(C) trust;
                   (1)(a)(i)(D) estate;
                   (1)(a)(i)(E) joint stock company;
                   (1)(a)(i)(F) insurance company;
                   (1)(a)(i)(G) limited liability company;
                   (1)(a)(i)(H) limited liability partnership;
                   (1)(a)(i)(I) joint venture;
                   (1)(a)(i)(J) corporation, whether domestic or foreign;
                   (1)(a)(i)(K) the receiver, trustee in bankruptcy, trustee or successor of any entity listed in Subsections (1)(a)(i)(A) through (J);
                   (1)(a)(i)(L) the legal representative of a deceased person; or
                   (1)(a)(i)(M) a tribal unit; or
              (1)(a)(ii) any properly and legally registered professional employer organization as defined by Section 31A-40-102. See Utah Code 35A-4-202
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fund: means the Unemployment Compensation Fund established by this chapter. See Utah Code 35A-4-201
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • State: includes the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia. See Utah Code 35A-4-201
  • wages: means wages as currently defined by Section 3306(b), Internal Revenue Code of 1986, with modifications, subtractions, and adjustments provided in Subsections (2), (3), and (4). See Utah Code 35A-4-208
(2) For purposes of Section 35A-4-303, “wages” does not include that amount paid to an individual by an employer with respect to employment subject to this chapter that is in excess of 75% of the insured average fiscal year wage, rounded to the next higher multiple of $100, during the fiscal year prior to the calendar year of the payment to the individual by the individual’s employer on or after January 1, 1988.
(3) For the purpose of determining whether the successor employer during the calendar year has paid remuneration to an individual with respect to employment equal to the applicable taxable wages as defined by this Subsection (3), any remuneration with respect to employment paid to the individual by a predecessor employer during the calendar year and prior to an acquisition is considered to have been paid by a successor employer if:

     (3)(a) the successor employer during any calendar year acquires the unemployment experience within the meaning of Subsection 35A-4-303(8) or 35A-4-304(3) of a predecessor employer; and
     (3)(b) immediately after the acquisition employs in the successor employer’s trade or business an individual who immediately prior to the acquisition was employed in the trade or business of the predecessor.
(4) The remuneration paid to an individual by an employer with respect to employment in another state, upon which contributions were required of the employer under the unemployment compensation law of that state, shall be included as a part of the taxable wage base defined in this section.
(5) As used in this chapter, “wages” does not include:

     (5)(a) the amount of any payment, including any amount paid by an employer for insurance or annuities, or into a fund, to provide for a payment, made to, or on behalf of, an employee or any of the employee’s dependents under a plan or system established by an employer that makes provision for:

          (5)(a)(i)

               (5)(a)(i)(A) the employer’s employees generally;
               (5)(a)(i)(B) the employer’s employees generally and their dependents;
               (5)(a)(i)(C) a class or classes of the employer’s employees; or
               (5)(a)(i)(D) a class or classes of the employer’s employees and their dependents; and
          (5)(a)(ii) on account of:

               (5)(a)(ii)(A) sickness or accident disability, but, in the case of payments made to an employee or any of the employee’s dependents, Subsection (5)(a)(i) excludes from wages only payments that are received under a workers’ compensation law;
               (5)(a)(ii)(B) medical or hospitalization expenses in connection with sickness or accident disability; or
               (5)(a)(ii)(C) death;
     (5)(b) any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of six calendar months following the last calendar month in which the employee worked for the employer;
     (5)(c) the payment by an employing unit, without deduction from the remuneration of the individual in its employ, of the tax imposed upon an individual in its employ under Section 3101, Internal Revenue Code, with respect to domestic services performed in a private home of the employer or for agricultural labor;
     (5)(d) any payment made to, or on behalf of, an employee or the employee’s beneficiary:

          (5)(d)(i) from or to a trust described in Section 401(a), Internal Revenue Code, that is exempt from tax under Section 501(a), Internal Revenue Code, at the time of the payment, except for a payment made to an employee of the trust as remuneration for services rendered as an employee and not as a beneficiary of the trust;
          (5)(d)(ii) under or to an annuity plan that at the time of the payment is a plan described in Section 403(a), Internal Revenue Code;
          (5)(d)(iii) under a simplified employee pension, as defined in Section 408(k)(l), Internal Revenue Code, other than any contributions described in Section 408(k)(6), Internal Revenue Code;
          (5)(d)(iv) under or to an annuity contract described in Section 403(b), Internal Revenue Code, except for a payment for the purchase of the contract that is made by reason of a salary reduction agreement whether or not the agreement is evidenced by a written instrument;
          (5)(d)(v) under or to an exempt governmental deferred compensation plan as defined in Section 3121(v)(3), Internal Revenue Code; or
          (5)(d)(vi) to supplement pension benefits under a plan or trust described in Subsections (5)(d)(i) through (v) to take into account a portion or all of the increase in the cost of living, as determined by the Secretary of Labor, since retirement, but only if the supplemental payments are under a plan that is treated as a welfare plan under Section 3(2)(B)(ii) of the Employee Income Security Act of 1974; or
     (5)(e) any payment made to, or on behalf of, an employee or the employee’s beneficiary under a cafeteria plan within the meaning of Section 125, Internal Revenue Code, if the payment would not be treated as wages under a cafeteria plan.
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