(A) When the cash value of meals and/or lodging furnished an employee is fixed under the terms of a bona fide written agreement between the employer and the employee, the amount so agreed upon shall be deemed the cash value of such meals and/or lodging.
(B) In the absence of a bona fide written agreement between an employer and an employee fixing the cash value of meals and/or lodging furnished, remuneration in the form of meals and lodging shall be on the following basis: breakfast, seven dollars; lunch, eight dollars; dinner, fifteen dollars; lodging per day, sixty dollars.
(C) This rule is not applicable to an individual performing services as a domestic or agricultural worker. An employer's liability for these workers is determined solely on cash remuneration.
Five Year Review (FYR) Dates: 11/18/2015 and 02/26/2021
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.01
Prior Effective Dates: 01/01/1972, 07/03/1986, 12/30/1991, 03/26/1999, 02/22/2004