(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. Liability for these workers is determined solely on cash remuneration.
Eff 1-1-72; 7-3-86;
12-30-91; 3-26-99; 2-22-04
Rule promulgated under: RC 119.03 , 4141.14
Rule authorized by: RC 4141.13
Rule amplifies: RC 4141.01
R.C. 119.032 review dates: 11/10/2009 and 11/01/2014