N.J. Admin. Code § 8:31B-4.51
Current through Register Vol. 56, No. 21, November 4, 2024
Salaries and Wages are remuneration, including stipends, payable in cash, for services performed by an employee for a hospital, except a physician, including compensation for time not worked such as on call, vacation, holiday and sickpay; or the monetary value assigned to direct services provided to the hospital by a person performing in an employee relationship. Salaries and wages are reported per 8:31B-4.131. Monetary value is not to be assigned to the services of students or other volunteer workers. All labor costs (including deferred income which qualifies as pension costs) shall be included in the accounting period during which the employee accrues the remuneration for their services.
N.J. Admin. Code § 8:31B-4.51
See: 37 New Jersey Register 2165(a), 38 New Jersey Register 667(a).
Substituted "remuneration" for "renumeration."