Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 12 - DEPARTMENT OF LABORChapter II - DIVISION OF LABOR STANDARDSSubchapter B - Minimum Wage OrdersPart 142 - MISCELLANEOUS INDUSTRIES AND OCCUPATIONSSubpart 142-3 - PROVISIONS APPLICABLE TO EMPLOYEES IN NONPROFITMAKING INSTITUTIONS WHICH HAVE NOT ELECTED TO BE EXEMPT FROM COVERAGE UNDER A MINIMUM WAGE ORDER
Minimum Wage and Regulations
Section 142-3.5 - Allowances

N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 142-3.5

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Current through Register Vol. 46, No. 45, November 2, 2024
Section 142-3.5 - Allowances
(a)Allowances for meals, lodging and utilities for all employees except employees in children's camps.
(1) Meals and lodging furnished by an employer to an employee may be considered a part of the minimum wage but shall be valued at not more than:
(i) Meals, for work performed in:
(a) New York City for:
(1) Large employers of 11 or more employees:

$3.80 per meal on and after December 31, 2016;

$4.50 per meal on and after December 31, 2017;

$5.15 per meal on and after December 31, 2018;

(2) Small employers of 10 or fewer employees:

$3.60 per meal on and after December 31, 2016;

$4.15 per meal on and after December 31, 2017;

$4.65 per meal on and after December 31, 2018;

$5.15 per meal on and after December 31, 2019;

(b) Remainder of downstate (Nassau, Suffolk and Westchester counties):

$3.45 per meal on and after December 31, 2016;

$3.80 per meal on and after December 31, 2017;

$4.15 per meal on and after December 31, 2018;

$4.50 per meal on and after December 31, 2019;

$4.80 per meal on and after December 31, 2020;

$5.15 per meal on and after December 31, 2021;

(c) Remainder of state (outside of New York City, Nassau, Suffolk and Westchester counties)

$3.35 per meal on and after December 31, 2016;

$3.60 per meal on and after December 31, 2017;

$3.80 per meal on and after December 31, 2018;

$4.05 per meal on and after December 31, 2019;

$4.30 per meal on and after December 31, 2020;

$4.55 per meal on and after December 31, 2021;

$4.90 per meal on and after December 31, 2022.

(ii) Lodging, for work performed in:
(a) New York City for:
(1) Large employers of 11 or more employees:

$6.55 per day on and after December 31, 2016;

$7.75 per day on and after December 31, 2017;

$8.90 per day on and after December 31, 2018;

(2) Small employers of 10 or fewer employees:

$6.25 per day on and after December 31, 2016;

$7.15 per day on and after December 31, 2017;

$8.05 per day on and after December 31, 2018;

$8.90 per day on and after December 31, 2019;

(b) Remainder of downstate (Nassau, Suffolk and Westchester counties):

$5.95 per day on and after December 31, 2016;

$6.55 per day on and after December 31, 2017;

$7.15 per day on and after December 31, 2018;

$7.75 per day on and after December 31, 2019;

$8.30 per day on and after December 31, 2020;

$8.90 per day on and after December 31, 2021;

(c) Remainder of state (outside of New York City, Nassau, Suffolk and Westchester counties)

$5.75 per day on and after December 31, 2016;

$6.20 per day on and after December 31, 2017;

$6.60 per day on and after December 31, 2018;

$7.00 per day on and after December 31, 2019;

$7.45 per day on and after December 31, 2020;

$7.85 per day on and after December 31, 2021;

$8.45 per day on and after December 31, 2022.

(2) When a house or apartment and utilities are furnished by an employer to an employee, a fair and reasonable amount may be allowed for such facilities, which amount shall not exceed the lesser of either the value of prevailing rentals in the locality for comparable facilities, or the following amounts, for work performed in:
(i) New York City for:
(a) Large employers of 11 or more employees:

$13.70 per day on and after December 31, 2016;

$16.20 per day on and after December 31, 2017;

$18.65 per day on and after December 31, 2018;

(b) Small employers of 10 or fewer employees:

$13.05 per day on and after December 31, 2016;

$14.95 per day on and after December 31, 2017;

$16.80 per day on and after December 31, 2018;

$18.65 per day on and after December 31, 2019;

(ii) Remainder of downstate (Nassau, Suffolk and Westchester counties):

$12.45 per day on and after December 31, 2016;

$13.70 per day on and after December 31, 2017;

$14.95 per day on and after December 31, 2018;

$16.20 per day on and after December 31, 2019;

$17.40 per day on and after December 31, 2020;

$18.65 per day on and after December 31, 2021;

(iii) Remainder of state (outside of New York City, Nassau, Suffolk and Westchester counties)

$12.05 per day on and after December 31, 2016;

$12.95 per day on and after December 31, 2017;

$13.80 per day on and after December 31, 2018;

$14.70 per day on and after December 31, 2019;

$15.55 per day on and after December 31, 2020;

$16.40 per day on and after December 31, 2021;

$17.65 per day on and after December 31, 2022.

(b) Allowances for meals and lodging for employees in children's camps.

Meals and lodging furnished by an employer to an employee may be considered a part of the minimum wage, but shall be valued at not more than:

(1) Meals, for work performed in:
(i) New York City for:
(a) Large employers of 11 or more employees:

$3.80 per meal on and after December 31, 2016;

$4.50 per meal on and after December 31, 2017;

$5.15 per meal on and after December 31, 2018;

(b) Small employers of 10 or fewer employees:

$3.60 per meal on and after December 31, 2016;

$4.15 per meal on and after December 31, 2017;

$4.65 per meal on and after December 31, 2018;

$5.15 per meal on and after December 31, 2019;

(ii) Remainder of downstate (Nassau, Suffolk and Westchester counties):

$3.45 per meal on and after December 31, 2016;

$3.80 per meal on and after December 31, 2017;

$4.15 per meal on and after December 31, 2018;

$4.50 per meal on and after December 31, 2019;

$4.80 per meal on and after December 31, 2020;

$5.15 per meal on and after December 31, 2021;

(iii) Remainder of state (outside of New York City, Nassau, Suffolk and Westchester counties)

$3.35 per meal on and after December 31, 2016;

$3.60 per meal on and after December 31, 2017;

$3.80 per meal on and after December 31, 2018;

$4.05 per meal on and after December 31, 2019;

$4.30 per meal on and after December 31, 2020;

$4.55 per meal on and after December 31, 2021;

$4.90 per meal on and after December 31, 2022.

(2) Lodging, for work performed in:
(i) New York City for:
(a) Large employers of 11 or more employees:

$0.55 per hour on and after December 31, 2016;

$0.65 per hour on and after December 31, 2017;

$0.75 per hour on and after December 31, 2018;

(b) Small employers of 10 or fewer employees:

$0.55 per hour on and after December 31, 2016;

$0.60 per hour on and after December 31, 2017;

$0.70 per hour on and after December 31, 2018;

$0.75 per hour on and after December 31, 2019;

(ii) Remainder of downstate (Nassau, Suffolk and Westchester counties):

$0.50 per hour on and after December 31, 2016;

$0.55 per hour on and after December 31, 2017;

$0.60 per hour on and after December 31, 2018;

$0.65 per hour on and after December 31, 2019;

$0.70 per hour on and after December 31, 2020;

$0.75 per hour on and after December 31, 2021;

(iii) Remainder of state (outside of New York City, Nassau, Suffolk and Westchester counties)

$0.50 per hour on and after December 31, 2016;

$0.55 per hour on and after December 31, 2018;

$0.60 per hour on and after December 31, 2019;

$0.65 per hour on and after December 31, 2020;

$0.70 per hour on and after December 31, 2021;

$0.75 per hour on and after December 31, 2022.

(c) Required uniforms.

No allowance for supply, maintenance or laundering of required uniforms shall be permitted as part of the minimum wage. Where an employee purchases a required uniform, he shall be reimbursed by the employer for the cost thereof not later than the time of the next payment of wages. Where an employer fails to launder or maintain required uniforms for any employee, he shall pay such employee in addition to the minimum wage prescribed herein at the weekly rate set forth below, based on the number of hours worked, where employees who work over 30 hours per week shall be paid the high rate, employees who work more than 20 hours but fewer than 30 hours shall be paid the medium rate and employees who work 20 hours or fewer shall be paid the low rate for work performed in:

(1) New York City for:
(i) Large employers of 11 or more employees:

$13.70 high, $10.80 medium, $6.55 low on and after December 31, 2016;

$16.20 high, $12.80 medium, $7.75 low on and after December 31, 2017;

$18.65 high, $14.75 medium, $8.90 low on and after December 31, 2018;

(ii) Small employers of 10 or fewer employees:

$13.05 high, $10.35 medium, $6.25 low on and after December 31, 2016;

$14.95 high, $11.80 medium, $7.15 low on and after December 31, 2017;

$16.80 high, $13.30 medium, $8.05 low on and after December 31, 2018;

$18.65 high, $14.75 medium, $8.90 low on and after December 31, 2019;

(2) Remainder of downstate (Nassau, Suffolk and Westchester counties):

$12.45 high, $9.85 medium, $5.95 low on and after December 31, 2016;

$13.70 high, $10.80 medium, $6.55 low on and after December 31, 2017;

$14.95 high, $11.80 medium, $7.15 low on and after December 31, 2018;

$16.20 high, $12.80 medium, $7.75 low on and after December 31, 2019;

$17.40 high, $13.75 medium, $8.30 low on and after December 31, 2020;

$18.65 high, $14.75 medium, $8.90 low on and after December 31, 2021;

(3) Remainder of state (outside of New York City, Nassau, Suffolk and Westchester counties)

$12.05 High, $9.55 Medium, $5.75 Low on and after December 31, 2016;

$12.95 High, $10.25 Medium, $6.20 Low on and after December 31, 2017;

$13.80 High, $10.90 Medium, $6.60 Low on and after December 31, 2018;

$14.70 High, $11.60 Medium, $7.00 Low on and after December 31, 2019;

$15.55 High, $12.30 Medium, $7.45 Low on and after December 31, 2020;

$16.40 High, $13.00 Medium, $7.85 Low on and after December 31, 2021;

$17.65 High, $14.00 Medium, $8.45 Low on and after December 31, 2022.

N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 142-3.5

Amended New York State Register December 28, 2016/Volume XXXVIII, Issue 52, eff. 12/31/2016
Amended New York State Register December 28, 2022/Volume XLIV, Issue 52, eff. 12/31/2022