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gross pay
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@@ -59,5 +59,11 @@ Once you have determined if the payment is employment income, you must establish
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* regular payments have an established frequency, such as weekly-paid salary or wages
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* regular payments have an established frequency, such as weekly-paid salary or wages
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* non-regular payments do not occur each pay period, for example, a bonus or a retroactive adjustment
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* non-regular payments do not occur each pay period, for example, a bonus or a retroactive adjustment
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**Example:**
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*Fraser Co. pays all salaried employees every two weeks; this is considered a regular payment.
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The company also has a compensation plan where qualified employees are paid an annual bonus. The payment of the annual bonus is considered a non-regular payment.*
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Non-Regular Earnings
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Non-Regular Earnings
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