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New York Debtor and Creditor Law Section 22 - Wages And Commissions And Preferred Claims.

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  § 22. Wages and commissions and preferred claims. 1. In all distribution
  of  assets  under all assignments made in pursuance of this article, the
  wages or salaries actually owing to the employees  of  the  assignor  or
  assignors  at  the  time of the execution of the assignment for services
  rendered within three months prior to the execution of  the  assignment,
  not  exceeding  one thousand dollars to each employee, and after payment
  of the foregoing, all claims  for  cash  deposits  not  exceeding  three
  hundred  dollars  made and left with an assignor or assignors on account
  of purchases at retail of merchandise or services, where  such  deposits
  were  made  within six months before the execution of the assignment and
  such merchandise has not been delivered or the services performed, shall
  be  preferred  before  any  other  debt  except  wages  or  salaries  as
  aforesaid;  and  should  the  assets of the assignor or assignors not be
  sufficient to pay in full all the claims  preferred,  pursuant  to  this
  section, they shall be applied to the payment first of wages or salaries
  to  the full amount of each such wage or salary, and thereafter pro rata
  to payment of such cash deposits.
    2. For the purposes of this section, wages or salaries shall mean; (a)
  all compensation and benefits payable by  an  employer  to  or  for  the
  account of the employee for personal services rendered by such employee.
  These  shall  specifically  include  but  not  be  limited  to salaries,
  overtime, vacation, holiday and severance pay; employer contributions to
  or payments of insurance or welfare benefits; employer contributions  to
  pension  or  annuity funds; and any other moneys properly due or payable
  for services rendered by such employee. Vacation and severance  pay  due
  and  owing  at  the time of the filing of an assignment, or which became
  due and owing after the filing  of  an  assignment,  but  prior  to  the
  closing of the estate, shall be considered as wages or salaries owed for
  services  rendered  within  three  months  prior to the execution of the
  assignment, or  (b)  commissions  due  traveling  or  city  salesmen  on
  salaries or commission basis, whole or part-time, whether or not selling
  exclusively  for  the assignor or assignors, and for the purpose of this
  section, traveling or city salesmen, shall  include  all  such  salesmen
  whether  or  not  they  are  independent contractors selling products or
  services of the bankrupt with or without a  drawing  account  or  formal
  contract.

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Last modified: July 31, 2006