§383-11  Excluded payments.  "Wages" does not include:

     (1)  The amount of any payment (including any amount paid by an employing unit for insurance or annuities, or into a fund, to provide, for any such payment) to, or on behalf of, an individual or any of the individual's dependents under a plan or system established by an employing unit which makes provision generally for individuals performing service for it (or for such individuals generally and their dependents) or for a class or classes of such individuals (or for a class or classes of such individuals and their dependents), on account of[:]

          (A)  Retirement;

          (B)  Sickness or accident disability;  

          (C)  Medical or hospitalization expenses in connection with sickness or accident disability; or

          (D)  Death;

     (2)  The amount of any payment by an employing unit to an individual performing service for it (including any amount paid by an employing unit for insurance or annuities or into a fund, to provide for any such payment) on account of retirement;

     (3)  The amount of any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, by an employing unit to, or on behalf of, an individual performing services for it after the expiration of six calendar months following the last calendar month in which the individual performed services for the employing unit;

     (4)  The amount of any payment by an employing unit to, or on behalf of, an individual performing services for it or the individual's beneficiary[:]

          (A)  From or to a trust described in section 401(a) and exempt from tax under section 501(a) of the federal Internal Revenue Code at the time of the payment unless the payment is made to an individual performing services for the trust as remuneration for such services and not as a beneficiary of the trust; or

          (B)  Under or to an annuity plan which, at the time of the payments, meets the requirements of section 401(a)(3), (4), (5), and (6) of the federal Internal Revenue Code;

     (5)  The amount of any payment by an employing unit (without deduction from the remuneration of the individual in its employ) of the tax imposed upon an individual in its employ under section 3101 of the federal Internal Revenue Code;

     (6)  Remuneration paid in any medium other than cash to an individual for service not in the course of the employing unit's trade or business;

     (7)  The amount of any payment (other than vacation or sick pay) to an individual after the month in which the individual attains the age of sixty-five, if the individual did not perform services for the employing unit in the period for which such payment is made;

     (8)  The amount of any payment (not required under any contract of hire) to an individual with respect to the individual's period of training or service in the armed forces of the United States by an employing unit by which the individual was formerly employed;

     (9)  The amount of any payment (including any amount paid by an employer into a fund to provide for such payment) made after April 1, 1956, to or on behalf of an employee under a written agreement, contract, trust arrangement, or other instrument, which makes provision for the employer's employees generally or for a class or group of the employer's employees, for the purpose of supplementing benefits paid under this chapter or providing benefits based on wages paid for excluded services. [L 1939, c 219, §2(p); am L 1941, c 304, §1, pt of subs 12; RL 1945, §4212; am L 1951, c 191, §1(3); RL 1955, §93-11; am L 1957, c 205, §1(d); HRS §383-11; gen ch 1985]

Revision Note

  Pursuant to §23G-15, in:

  (1)  Paragraph (1), (A) to (D) reformatted as subparagraphs (A) to (D);

  (2)  Paragraph (1)(A) and (B), "or" deleted and punctuation changed;

  (3)  Paragraph (1)(C), punctuation changed; and

  (4)  Paragraph (4), (A) and (B) reformatted as subparagraphs (A) and (B) and punctuation changed.