646 Ind. Admin. Code 5-6-1

Current through November 6, 2024

Section 646 IAC 5-6-1 - Meals and lodging; valuation

Authority: IC 22-4-18-1; IC 22-4.1-3-3

Affected: IC 22-4; IC 22-4.1

Sec. 1.

(a) Costs for meals and lodging allowed by an employer as increased or additional remuneration for employees are wages subject to contribution.

(b) Where the employer provides a fixed amount to employees for meals and lodging, that fixed amount is the amount of additional remuneration.

(c) Where the employer does not provide a fixed amount to employees, the actual cost of the meals and lodging is the amount of additional remuneration.

(d) Where meals and lodging are furnished by the employer on the premises of the employer for the convenience of the employer, the value of those meals and lodging is not remuneration subject to contributions.

646 IAC 5-6-1

Department of Workforce Development; 646 IAC 5-6-1; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR-646100464FRA

Readopted filed 11/27/2017, 3:22 p.m.: 20171227-IR-646170447RFA

Readopted filed 6/16/2023, 1:21 p.m.: 20230712-IR-646230344RFA