Iowa Admin. Code r. 495-6.2

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 495-6.2 - Definition of wages

"Wages" means all compensation earned by employees including, except as otherwise provided under this chapter, vacation pay; sick pay; back pay; amounts deducted from the employee's pay at the employee's discretion for tax-sheltered annuities, dependent care and cafeteria plans; and the cash value of wage equivalents. This definition applies to these rules, regulations, interpretations, forms and other IPERS publications unless the context otherwise requires.