Overlapping pay periods, and payment by agent or fiduciary
1 rule0 of 4 subsections
If a payment of wages is made to an employee by an employer—
(1)
(1)#
with respect to a payroll period or other period, any part of which is included in a payroll period or other period with respect to which wages are also paid to such employee by such employer, or
(2)#
without regard to any payroll period or other period, but on or prior to the expiration of a payroll period or other period with respect to which wages are also paid to such employee by such employer, or
(3)#
with respect to a period beginning in one and ending in another calendar year, or
(4)#
through an agent, fiduciary, or other person who also has the control, receipt, custody, or disposal of, or pays, the wages payable by another employer to such employee,