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2016 Kentucky Revised Statutes
CHAPTER 141 - INCOME TAXES
.320 Remuneration paid by an employer deemed wages.

KY Rev Stat § .320 (2016) What's This?

Download as PDF 141.320 Remuneration paid by an employer deemed wages. If the remuneration paid by an employer to an employee for services performed during one-half (1/2) or more of any payroll period of not more than thirty-one (31) consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one-half (1/2) of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages. Effective: June 17, 1954 History: Created 1954 Ky. Acts ch. 79, sec. 24, effective June 17, 1954.

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