Payments Not Ordinarily Considered As Wages

Payments not ordinarily considered as wages include:

1. Travel and other expenses of the worker if a separate reasonable account of them is kept.
2. The value of any special discount or mark-down allowed to a worker on goods or services purchased from or supplied by the employer if such purchase is optional with the worker and does not constitute regular or systematic remuneration for services rendered.
3. Facilities or privileges , such as entertainment, medical services, or so-called "courtesy discounts" on purchases furnished or offered by an employer merely as a convenience to his work or as a means of promoting their employees’ health and efficiency.
4. Discount on property or security purchases.
5. The amount of any payment with respect to services performed in behalf of an individual in its employ under a plan or system established by an employing unit which makes provision for individuals in its employ generally or for a class or classes of such individuals (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 (I) retirement,(II) sickness or accident disability, (III) medical and hospital expenses in connection with sickness or accident disability or (iv) death, provided the individual in its employ (A) has not the option to receive, instead of provisions for such death benefits, any part of such payment or, if such death benefit is insured, any part of the premiums (or contributions to premiums) paid by his employing unit and (B) has not the right, under the provisions of the plan, system or policy of insurance providing for such death benefit, to assign such benefit or receive a cash consideration in lieu of such benefit either upon his withdrawal from the plan or system providing for such benefit or upon termination of such plan, system or policy of insurance or of his services with such employing unit.
6. Any amounts received from this State or the Federal Government by members of the South Carolina National Guard, the United States Naval Reserve, the Officers Reserve Corps, the Enlisted Reserve Corps, and the Reserve Corps of Marines as drill pay, including longevity pay and allowances.
7. The 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, only if such service is agricultural labor or domestic service; or
8. Any payment (other than vacation pay or sick pay) made to an employee after the month in which he attains the age of sixty-five if he did not work for the employer in the period for which such payment is made;
9. Any remuneration paid in a medium other than cash for service performed in agricultural labor or domestic service.