For several years the question whether NLRB back pay should be deemed "wages" under various administrative aspects of the Social Security Act has been a recurring issue. It is one which is periodically tried in the administrative offices of the Bureau of Internal Revenue, of the Social Security Board, and of the various state unemployment compensation commissions. As far as this writer has been able to determine, the question has been taken to the courts in only one instance, the New York Supreme Court, on appeal from decision of the unemployment insurance administrative and appeal agencies of that state. The court held that back pay is "wages," but this decision has not been recognized as generally determinative.
NLRB BACK PAY AS A PROBLEM OF ADMINISTRATIVE INTERPRETATION UNDER THE SOCIAL SECURITY ACT,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol41/iss1/4