Taxes which are assessed against the employee and which are collected by the employer
and forwarded to the appropriate governmental agency may be included as “wages” although
they do not technically constitute “board, lodging, or other facilities” within the
meaning of section 3(m). This principle is applicable to the employee's share of social security and State
unemployment insurance taxes, as well as other Federal, State, or local taxes, levies,
and assessments. No deduction may be made for any tax or share of a tax which the law requires to
be borne by the employer.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.