53 STAT.]
76TH CONG. , 1ST SESS.-CH. 666-AUG. 10 , 1939
received or the period during which earned or paid, or whoever
makes or causes to be made any false statement of a material fact
in any application for any payment under this title, or whoever
makes or causes to be made any false statement, representation, affi-
davit, or document in connection with such an application, shall be
guilty of a misdemeanor and upon conviction thereof shall be fined
not more than $1,000 or imprisoned for not more than one year,
or both.
"DEFINITIONS
"SEO. 209. When used in this title-
"(a) The term 'wages' means all remuneration for employment,
including the cash value of all remuneration paid in any medium
other than cash; except that such term shall not include-
"(1) That part of the remuneration which, after remuneration
equal to $3,000 has been paid to an individual by an employer
with respect to employment during any calendar year prior to
1940, is paid to such individual by such employer with respect
to employment during such calendar year;
"(2) That part of the remuneration which, after remuneration
equal to $3,000 has been paid to an individual with respect to
employment during any calendar year after 1939, is paid to such
individual with respect to employment during such calendar
year;
"(3) The amount of any payment made to, or on behalf of, an
employee under a plan or system established by an employer which
makes provision for his employees generally or for a class or
classes of his employees (including any amount paid by an
employer for insurance or annuities, or into a fund, to provide
for any such payment), on account of (A) retirement, or (B)
sickness or accident disability, or (C) medical and hospitalization
expenses in connection with sickness or accident disability, or
(D) death, provided the employee (i) has not the option to receive,
instead of provision for such death benefit, any part of such pay-
ment or, if such death benefit is insured, any part of the premiums
(or contributions to premiums) paid by his employer, and (ii)
has not the right, under the provisions of the plan or system or
policy of insurance providing for such death benefit, to assign
such benefit, or to receive a cash consideration in lieu of such
benefit either upon his withdrawal from the plan or system pro-
viding for such benefit or upon termination of such plan or system
or policy of insurance or of his employment with such employer;
"(4) The payment by an employer (without deduction from
the remuneration of the employee) (A) of the tax imposed upon
an employee uhder section 1400 of the Internal Revenue Code
or (B) of any payment required from an employee under a State
unemployment compensation law;
"(5) Dismissal payments which the employer is not legally
required to make; or
"(6) Any remuneration paid to an individual prior to January
1, 1937.
"(b) The term 'employment' means any service performed after
December 31, 1936, and prior to January 1, 1940, which was employ-
ment as defined in section 210 (b) of the Social Security Act prior to
January 1, 1940 (except service performed by an individual after he
attained the age of.sixty-five if performed prior to January 1, 1939),
and any service, of whatever nature, performed after December
31, 1939, by an employee for the person employing him, irrespective
of the citizenship or residence of either, (A) within the United States,
1373
"Wages."
Payments not in-
cluded.
Post, p. 1381.
"Employment. "
49 Stat. 625 .
42 U. S. C., Supp-
IV, §F410, 410a.
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