59-10-405. Voluntary withholding agreements. (1) The commission may by rule provide for withholding:
(a) from remuneration for services performed by an employee for the employee'semployer that, without regard to this section, does not constitute wages; or
(b) from any other type of payment with respect to which the commission finds thatwithholding would be appropriate under this part if the employer and the employee, or in the caseof any other type of payment the person making and the person receiving the payment, agree tothe withholding.
(2) The agreement provided for in Subsection (1)(b) shall be made in a form and manneras the commission may by rule prescribe.
(3) For purposes of this part, remuneration or other payments with respect to which anagreement provided for in Subsection (1), other than election made pursuant to Section
35A-4-407, is made shall be treated as if they were wages paid by an employer to an employee tothe extent that such remuneration is paid or other payments are made during the period for whichthe agreement is in effect.
Amended by Chapter 21, 1999 General Session