PRINTER'S NO. 2767
No. 2169 Session of 1982
INTRODUCED BY EVANS AND J. D. WILLIAMS, JANUARY 20, 1982
REFERRED TO COMMITTEE ON LABOR RELATIONS, JANUARY 20, 1982
AN ACT
1 Amending the act of December 5, 1936 (2nd Sp.Sess., 1937
2 P.L.2897, No.1), entitled "An act establishing a system of
3 unemployment compensation to be administered by the
4 Department of Labor and Industry and its existing and newly
5 created agencies with personnel (with certain exceptions)
6 selected on a civil service basis; requiring employers to
7 keep records and make reports, and certain employers to pay
8 contributions based on payrolls to provide moneys for the
9 payment of compensation to certain unemployed persons;
10 providing procedure and administrative details for the
11 determination, payment and collection of such contributions
12 and the payment of such compensation; providing for
13 cooperation with the Federal Government and its agencies;
14 creating certain special funds in the custody of the State
15 Treasurer; and prescribing penalties," further defining
16 "wages" to include tips, gratuities and similar payments.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. The introductory paragraph of subsection (x) of
20 section 4, act of December 5, 1936 (2nd Sp.Sess., 1937 P.L.2897,
21 No.1), known as the "Unemployment Compensation Law," amended
22 July 6, 1977 (P.L.41, No.22), is amended to read:
23 Section 4. Definitions.--The following words and phrases, as
24 used in this act, shall have the following meanings, unless the
1 context clearly requires otherwise.
2 * * *
3 (x) "Wages" means all remuneration, (including tips,
4 gratuities and similar payments and the cash value of mediums of
5 payment other than cash, except that only cash wages shall be
6 used to determine the coverage of agricultural labor as defined
7 in section 4(l)(3)(G) and domestic service as defined in section
8 4(l)(3)(H)), paid by an employer to an individual with respect
9 to his employment except that the term "wages" for the purpose
10 of paying contributions shall not include:
11 * * *
12 Section 2. This act shall take effect in 60 days.
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