§ 61.3. Wages.

 (a)  Date of payment. Wages shall be considered to be paid on the day on which amounts definitely assignable to a payroll period are generally paid by the employer, even though the wages have not actually been reduced to the possession of employes.

 (b)  Shipping Articles. Wages with respect to services performed under Shipping Articles, which are effective for a period of more than 1 month and under which wages are not paid in full at periodic intervals of 1 month or less, shall be considered to be paid in the calendar quarter in which the services of the employe were being performed. The amount of those wages shall be determined on the basis of the ratio of the number of days in a calendar quarter in which service was performed by the employe to the total number of days in which the employe performed services under the Shipping Articles.

 (c)  Board and lodging. The money value of board or lodging constituting wages shall be the reasonable cash value to the employe of the board or lodging, but may not be considered less than the following minimum amounts, unless the employer produces evidence to the satisfaction of the Bureau that the minimum amounts are in excess of the actual value to the employe of his board or lodging:

   (1)  Lodging for 1 week, $2.50.

   (2)  Meals for 1 week, $4.50.

   (3)  Meals for 1 day, 75¢.

   (4)  One meal, 25¢.

   Date of Payment

   The Unemployment Compensation Board of Review is bound by this regulation and is required to treat wages as paid on the date the employer was supposed to make the payments. Therefore, the Board erred in concluding that the lump sum payment was properly assignable to the second quarter of 1994, rather than to the period from April of 1994 through March of 1995 to an employe on ‘‘leave’’ status when the payment had a direct relation to the personal services rendered with respect to claimant’s employment. Coates v. Unemployment Compensation Board of Review, 676 A.2d 742 (Pa. Cmwlth. 1996).

   The Unemployment Compensation Referee and the Board of Appeals properly applied back wages earned by employes to the quarter in which they earned the wages rather than the quarter when the wages were paid as required by the rationale of Cugini v. Unemployment Compensation Board of Review, 512 A.2d 1169 (Pa. 1986). USX Corporation v. Unemployment Compensation Board of Review, 551 A.2d 389 (Pa. Cmwlth. 1988).

   Subsection (a) provides that ‘‘(w)ages shall be deemed to be paid on the day . . . generally paid by the employer, even though the wages have not actually been reduced to the possession’’ of the employee, controls the attribution of severance pay for purposes of computing claimant base year wages. Cugini v. Unemployment Compensation Board of Review, 512 A.2d 1169 (Pa. Cmwlth. 1986).

   This section, assigning wages to usual pay date rather than actual date of receipt, pertains to employers’ reporting of wages for fund collection purposes and is not relevant to assignment for wages for purposes of determining claimant eligibility for benefits. Rebo v. Unemployment Compensation Board of Review, 499 A.2d 732 (Pa. Cmwlth. 1985) appeal granted 518 A.2d 807 (Pa. 1986).

   Generally Paid

   The 1994 employe calendar published by employer and claimant’s wage records, indicated that group III employes, such as claimant, received paychecks as a rule on alternate Fridays throughout 1994; thus, claimant was ‘‘generally paid’’ every other Friday. Accordingly, the $952 payment on March 31, 1994, a Thursday, should have been attributed to April 1, 1994, a Friday; thus, claimant was entitled to unemployment compensation benefits. Gibson v. Unemployment Compensation Board of Review, 682 A.2d 422 (Pa. Cmwlth. 1996).