(820 ILCS 405/234) (from Ch. 48, par. 344)
Sec. 234.
Subject to the provisions of Sections 235 and 245 C, "wages"
means every form of remuneration for personal services, including salaries,
commissions, bonuses, and the reasonable money value of all remuneration in
any medium other than cash. The reasonable money value of remuneration in
any medium other than cash shall be estimated and determined in accordance
with rules prescribed by the Director. Such rules shall be based upon the
reasonable past experience of the workers and the employing units concerned
therewith.
Where gratuities are customarily received by an individual in the course
of his work from persons other than his employer, such gratuities shall,
subject to the provisions of this paragraph, be treated as wages received
from his employer. Each such employer shall notify each such individual of
his duty to report currently the amount of such gratuities to such
employer and the Director shall, by regulation, prescribe the manner of
notification and of reporting. The amount of gratuities so reported shall
constitute a conclusive determination of the amount received unless the
employer, within the time prescribed by regulation, notifies the Director
of his disagreement therewith. Gratuities not so reported to the employer
in the manner prescribed by such regulations of the Director shall not be
wages for any of the purposes of this Act.
(Source: P.A. 84-1390.)
|