Employers FAQs

All money, the value of meals and lodging, or other goods and services provided to an employee as payment for personal services are "wages." Payment may be by private agreement, consent or mandated by law. You can find a table with some examples of taxable and exempt payments on our web site.

How you pay your employees does not change your tax liability. Commissions, payments by the day, by the hour, by "piece rate," or any other measurement are wages, even if the employee is a casual worker, day or contract laborer, part-time or temporary worker.