§383-11  Excluded payments. "Wages" does not include:

(1)  The amount of any payment (including any amountpaid by an employing unit for insurance or annuities, or into a fund, toprovide, for any such payment) to, or on behalf of, an individual or any of theindividual's dependents under a plan or system established by an employing unitwhich makes provision generally for individuals performing service for it (orfor such individuals generally and their dependents) or for a class or classesof such individuals (or for a class or classes of such individuals and theirdependents), on account of (A) retirement, or (B) sickness or accidentdisability, or (C) medical or hospitalization expenses in connection withsickness or accident disability, or (D) death;

(2)  The amount of any payment by an employing unit toan individual performing service for it (including any amount paid by anemploying unit for insurance or annuities or into a fund, to provide for anysuch payment) on account of retirement;

(3)  The amount of any payment on account of sicknessor accident disability, or medical or hospitalization expenses in connectionwith sickness or accident disability, by an employing unit to, or on behalf of,an individual performing services for it after the expiration of six calendarmonths following the last calendar month in which the individual performedservices for the employing unit;

(4)  The amount of any payment by an employing unitto, or on behalf of, an individual performing services for it or the individual'sbeneficiary (A) from or to a trust described in section 401(a) and exempt fromtax under section 501(a) of the federal Internal Revenue Code at the time ofthe payment unless the payment is made to an individual performing services forthe trust as remuneration for such services and not as a beneficiary of thetrust, or (B) under or to an annuity plan which, at the time of the payments,meets the requirements of section 401(a)(3), (4), (5), and (6) of the federalInternal Revenue Code;

(5)  The amount of any payment by an employing unit(without deduction from the remuneration of the individual in its employ) ofthe tax imposed upon an individual in its employ under section 3101 of thefederal Internal Revenue Code;

(6)  Remuneration paid in any medium other than cashto an individual for service not in the course of the employing unit's trade orbusiness;

(7)  The amount of any payment (other than vacation orsick pay) to an individual after the month in which the individual attains theage of sixty-five, if the individual did not perform services for the employingunit in the period for which such payment is made;

(8)  The amount of any payment (not required under anycontract of hire) to an individual with respect to the individual's period oftraining or service in the armed forces of the United States by an employingunit by which the individual was formerly employed;

(9)  The amount of any payment (including any amountpaid by an employer into a fund to provide for such payment) made after April 1,1956, to or on behalf of an employee under a written agreement, contract, trustarrangement, or other instrument, which makes provision for the employer'semployees generally or for a class or group of the employer's employees, forthe purpose of supplementing benefits paid under this chapter or providingbenefits based on wages paid for excluded services. [L 1939, c 219, §2(p); am L1941, c 304, §1, pt of subs 12; RL 1945, §4212; am L 1951, c 191, §1(3); RL1955, §93-11; am L 1957, c 205, §1(d); HRS §383-11; gen ch 1985]