Utah Administrative Code (Current through November 1, 2019) |
R994. Workforce Services, Unemployment Insurance |
R994-205. Exempt Employment |
R994-205-201. Included and Excluded Service
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When a worker performs both included and excluded services for an employer during a pay period, all the services are considered to be included or excluded for that pay period, depending on the time spent in each activity.
(1) Time Spent in a Pay Period.
(a) If 50% or more of a worker's time is spent performing services that constitute employment, all the services are considered to be covered employment.
(b) This 50% test is applied to each pay period. A worker could have all services included in covered employment during one period and excluded in another.
(2) Employer Must Verify Time Spent.
In order to have all services performed by a worker excluded from covered employment, the employer must show to the satisfaction of the Department that less than 50% of the time spent in any pay period is for services that constitute employment.
(3) Pay Period.
Subsection 35A-4-205(2) does not apply if there is no regular pay period, the pay period covers more than 31 consecutive days or there are separate pay periods for the included and excluded services.