72-1310. BONUS PAYMENT. "Bonus payment" means wages paid for employment by an employer which are either:
(1) Additional remuneration for meritorious service and not customarily paid to his employees at regular payroll intervals; or
(2) Additional remuneration based upon production, length of service, or profits, which at the time paid covers service rendered in two (2) or more calendar quarters. Bonus payments shall be reported by employers as prescribed by rule.
History:
[72-1310, added 1947, ch. 269, sec. 10, p. 793; am. 1949, ch. 144, sec. 10, p. 252; am. 1951, ch. 104, sec. 1, p. 233; am. 1998, ch. 1, sec. 10, p. 8.]