Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 12 - DEPARTMENT OF LABORChapter VII - Division Of Unemployment InsuranceSubchapter B - Unemployment InsuranceArticle 2 - Rules of the Industrial Commissioner
Part 480 - Remuneration
Section 480.1 - Value of board and lodging

N.Y. Comp. Codes R. & Regs. tit. 12 § 480.1

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Current through Register Vol. 46, No. 39, September 25, 2024
Section 480.1 - Value of board and lodging
(a) Section 517 of the Unemployment Insurance Law provides that the reasonable money value of board, rent, housing, lodging or similar advantage furnished by employers to their employees constitutes remuneration.
(b) In the absence of evidence furnished to the commissioner pursuant to subdivisions (c) and (d) of this section, the reasonable money value of board and lodgings shall be the greater of:
(1) each meal $1.15

lodging--per day $1.85

or

(2) the money value used by an employer for compliance with New York Minimum Wage Orders (12 NYCRR Chapter II, Subchapters B and F).
(c) A lower money value may be used if an employer shows to the commissioner's satisfaction that the values prescribed in subdivision (b) of this section are in excess of the actual value.
(d) A higher money value may be used if an employee shows to the commissioner's satisfaction that the values prescribed in subdivision (b) of this section are less than the actual value.

N.Y. Comp. Codes R. & Regs. Tit. 12 § 480.1