R994-401-303. Income the Claimant Must Report While Receiving Unemployment Insurance Benefits

(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 Section 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.