4141-9-09 Valuation of meals and lodging.

(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.

(D) The value of meals and lodging which is not considered to be remuneration is provided in rule 4141-9-04 of the Administrative Code.

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