Section 646IAC5-6-3. Back pay awards by the National Labor Relations Board  


Latest version.
  •    (a) Awards of back pay to individuals by the National Labor Relations Board are reportable as wages for the quarter covered by the award.

      (b) Payments of additional wages made pursuant to terms of the Fair Labor Standards Act are reportable as wages for the quarter covered by the payment.

      (c) Awards of back pay to individuals resulting from arbitration are reportable as wages for the quarter covered by the arbitration award. (Department of Workforce Development; 646 IAC 5-6-3; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR-646100464FRA)