N.Y. Comp. Codes R. & Regs. tit. 12 § 470.2

Current through Register Vol. 46, No. 43, October 23, 2024
Section 470.2 - Definition of terms
(a) Payroll period means that period of time for which an employer customarily makes a single payment of remuneration to all or a group or groups of his employees.
(b)
(1) For all purposes except the computation of a claimant's average weekly wage, remuneration earned, whether or not paid, shall be deemed "paid":
(i) as of the day or the first of several days on which amounts definitely assignable to a payroll period are generally paid by the employer;
(ii) as of the day when both the amount and the liability of the employer for payment thereof have been unconditionally established if the remuneration is not definitely assignable to a payroll period;
(iii) with respect to remuneration paid pursuant to an order of a competent tribunal or an agreement between an employer and his employees or their respective representatives following negotiations, a dispute or disagreement with respect to the amount or liability for remuneration, as of the date of said order or agreement, or the date, if any prescribed therein for payment.
(2) For the purpose of computing a claimant's average weekly wage:
(i) all remuneration accrued in, whether or not paid at the end of a statutory week, shall be deemed "paid" in such statutory week. If remuneration is accrued in a payroll period other than a statutory week and the remuneration for each statutory week cannot be ascertained, such remuneration shall be allocated to statutory weeks in proportion to the number of calendar days of the payroll period which fall within each statutory week;
(ii) remuneration which cannot be allocated in accordance with subparagraph (i) of this paragraph shall be deemed "paid" in accordance with paragraph (1) of this subdivision unless actually paid at an earlier date.
(c) A quarter or calendar quarter means one of the four period of three consecutive calendar months which begin, respectively, on January 1, April 1, July 1, and October 1.
(d) Wages paid in a quarter means the total of all wages which in accordance with subdivision (b) of this section are deemed "paid" on any day falling within the calendar quarter.
(e) Statutory week means the period beginning with Monday and ending with the following Sunday.
(f) Itinerant point means a locality where there is no full-time State employment office but where claims are taken by the division's field service and personal reports are made by claimants at a specified place and on a specified day or days of the week.
(g) Week of employment includes any statutory week during any part of which an employee is on paid vacation or other paid leave of absence even though no actual work is performed.

N.Y. Comp. Codes R. & Regs. Tit. 12 § 470.2