N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 195-4.4

Current through Register Vol. 46, No. 41, October 9, 2024

Section 195-4.4 - Listed and similar payments

Deductions that are authorized by, and for the benefit of, the employee are only allowed for payments that are specifically listed in section 193 (1)(b) of the Labor Law, and for "similar payments for the benefit of the employee." Payments that are for the benefit of the employee and not otherwise prohibited will be allowed as "similar" if they fall within one of the categories of benefits below. The examples provided within each benefit category are not exclusive.

(a) Health and welfare benefits. The specifically listed deductions in this benefit category are: payments that are made for health and welfare benefits; insurance premiums and prepaid legal plans; fitness center, health club, and/or gym membership dues; pharmacy purchases made at the employer's place of business; day care, before-school and after-school care expenses; and tuition, room, board, and fees for pre-school, nursery, primary, secondary, and/or post-secondary educational institutions.

(b) Pension and savings benefits. The specifically listed deductions in this benefit category are: payments that are made for pension benefits and United States bonds.

(c) Charitable benefits. The specifically listed deductions in this benefit category are: payments that are made for contributions to a bona fide charitable organization; and purchases made at events sponsored by a bona fide charitable organization affiliated with the employer where at least 20 percent of the profits from such event are being contributed to a bona fide charitable organization.

(d) Representational benefits. The specifically listed deductions in this benefit category are: payments that are made for dues or assessments to a labor organization.

(e) Transportation benefits. The specifically listed deductions in this benefit category are: payments that are made for discounted parking or discounted passes, tokens, fare cards, vouchers, or other items that entitle the employee to use mass transit.

(f) Food and lodging benefits. The specifically listed deductions in this benefit category are: payments that are made for cafeteria and vending machine purchases made at the employer's place of business; housing provided at no more than market rates by non-profit hospitals or affiliates thereof; and purchases made at gift shops operated by the employer, only where the employer is a hospital, college, or university.

N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 195-4.4