Page:United States Statutes at Large Volume 57 Part 1.djvu/116

 57 STAT.] 78TH CONG. , IST SESS.-CH. 117-JUNE 4, 1943 IUJ "(O) service covered by an arrangement between the Board tSevicetdeeed en- and the agency charged with the administration of any other state. State or Federal unemployment compensation law pursuant to which all services performed by an individual for an employer during the period covered by such employer's duly approved election are deemed to be performed entirely within such agency's State; "(P) service performed by an individual for a person as a Real estate sales- real-estate salesman, real-estate solicitor, or real-estate agent, if manetc. all of such service performed by such individual for such person is performed for remuneration solely by way of commission. "(6) INCLUDED AND EXCLUDED SERVICE.- If the services performed during one-half or more of any pay period by an individual in employment for the person employing him constitute employment, all the services of such individual in employment for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an individual in employment for the person employing him do not constitute employ- ment, then none of the services of such individual in employment for such period shall be deemed to be employment. As used in this sub- "Pay period." section the term 'pay period' means a period (of not more than thirty-one consecutive days) for which a payment of remuneration is ordinarily made to the individual in employment by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an individual in employment for the person employing him, where any of such service is excepted. 1 by paragraph 5 (H) of subsection (b). Ant, p.101. "(c) 'Wages' means all remuneration for personal services, includ- "wages. ing commissions and bonuses and the cash value of all remuneration in any medium other than cash. Gratuities customarily received by an individual in the course of his employment from persons other than his employer shall be treated as wages received from his em- ployer. The reasonable cash value of remuneration in any medium other than cash, and the reasonable amount of gratuities, shall be estimated and determined in accordance with the regulations pre- scribed by the Board, except that such term 'wages' shall not Exceptions. include- "(1) that part of the remuneration which, after remuneration equal to $3,000 has been paid to any individual by an employer with respect to employment during any calendar year, is paid to such individual by such employer with respect to employment during such calendar year and after December 31, 1939; "(2) the amount of any payment with respect to services performed on and after the effective date of this Act, made to, or on behalf of, an individual in its employ under a plan or system established by an employer which makes provision for such individuals generally or for a class or classes of such individuals (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization, expenses in connection with sickness or accident disability, or (D) death, provided such individual (i) has not the option to receive, instead of provision for such death benefit, any part of such payment or, if such death benefit is insured, any part of the premiums (or contribution to premiums) paid by his employer, and (ii) has not the right, under the provisions of the plan or system or policy of insurance providing for such death benefit, to assign such benefit, or to receive a cash consideration in lieu

�