646 IAC 5-6-3
646 IAC 5-6-3 Back pay awards by the National Labor Relations Board
Cite as Ind. Admin. Code tit. 646, r. 5-6-3
Sec. 3. (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.