646 IAC 5-6-9 Prizes and bonuses

Sec. 9. (a) A prize or a bonus given by an employer to an employee in cash is wages. When given in any medium other than cash, the prize or bonus will be considered wages unless it is not remuneration for employment. (b) A prize or bonus paid in cash or in any other medium, whether or not paid as a result of a contractual obligation, shall be reported as wages for the week in which the prize or bonus is due or paid.