The wage base for unemployment compensation taxes are: a.  all wages paid but not including those that have been set aside for the employee to draw upon at his/her discretion. b.  all wages actually paid or constructively paid. c.  all wages paid or payable for the period. d.  all wages that are considered to be constructively paid plus wages payable.

Cornerstones of Financial Accounting
4th Edition
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Chapter8: Current And Contingent Liabilities
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The wage base for unemployment compensation taxes are:
a.  all wages paid but not including those that have been set aside for the employee to draw upon at his/her discretion.
b.  all wages actually paid or constructively paid.
c.  all wages paid or payable for the period.
d.  all wages that are considered to be constructively paid plus wages payable.
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