32 LAWS OF MARYLAND. [CH. 17

for which a payment of remuneration is ordinarily made to the
individual by the person employing him. This sub-section
shall not be applicable with respect to services performed in a
pay period by an individual for the person employing him,
where any of such services is excepted by Section 19 (g)
(7) (C).

(1) "Unemployment. " An individual shall be, deemed "un-
employed" in any week during which he performs no services
and with respect to which no remuneration is payable to him
or in any week of less than full-time work if the remuneration
payable to him with respect to such week is less than his
weekly benefit amount.

(n) "Wages" means all remuneration for personal services,
including commissions and bonuses and the cash value of all
compensation in any medium other than cash. Gratuities
customarily received by an individual in the course of his
employment from persons other than his employing unit shall
be treated as remuneration received from his employing unit.
The reasonable cash Value of compensation in any medium
other than cash, and the reasonable amount of gratuities, shall
be estimated and determined in accordance with rules pre-
scribed by the Board; Provided that the term "wages" shall
not include:

(1) That part of the remuneration which, after remunera-
tion equal to $3, 000 has been paid to an individual by an em-
ployer with respect to employment during any calendar year,
is paid to such individual by such employer with respect to
employment occurring during such calendar year and after
December 31, 1939;

(2) The amount of any payment with respect to services
performed after December 31, 1940, to, or on behalf of, an in-
dividual in its employ under a plan or system established by
an employing unit which makes provision for individuals in
its employ generally or for a class or classes of such indi-
viduals (including any amount paid by an employing unit 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 ex-
penses in connection with sickness or accident disability, or
(D) death, provided the individual in its employ (i) has not
the option to receive, instead of provision for such death bene-
fit, any part of such payment or, if such death benefit is in-
sured, any part of the premiums (or contributions to
premiums) paid by his employing unit, 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