Utah Administrative Code (Current through November 1, 2019) |
R994. Workforce Services, Unemployment Insurance |
R994-401. Payment of Benefits |
R994-401-303. Income the Claimant Must Report While Receiving Unemployment Benefits
Latest version.
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(1) All payments whether an hourly wage, salary, or commission paid for the performance of any service shall be reportable unless specifically identified as an exception in R994-401-304 or R994-401-305.
(2) Gratuities or tips paid directly to an employee by a customer or the employer for a service provided are reportable.