(A)Remuneration includes, but is not limited to, payment on the basis of piecework, or a percentage of profits, and it may be paid hourly, daily, weekly, monthly, annually, or based on any other measurement of time.

(B)Remuneration may be paid in cash and may be denominated by terms such as vacation pay or allowance, separation pay, holiday pay, paid absence allowance, downtime paid absence allowance, or short workweek pay. Remuneration may also be paid in items other than cash, such as goods, food, lodging, and clothing. The value of meals furnished to an employee shall not be deemed remuneration if two tests are met: (1) the meals are furnished on the business premises of the employer, and (2) the meals are furnished for the convenience of the employer. In addition, the value of lodging furnished to an employee shall not be deemed remuneration if three tests are met: (a) the lodging is furnished on the business premises of the employer, (b) the lodging is furnished for the convenience of the employer, and (c) the employee is required to accept such lodging as a condition of the employment. If the meals and/or lodging are furnished for a substantial noncompensatory business reason, they will be deemed furnished for the convenience of the employer, even though they are also furnished for a compensatory reason.

(C)Ordinarily, facilities or privileges (such as entertainment, medical services, or so-called courtesy discounts on purchases) furnished or offered by an employer to its employees generally are not considered as remuneration if they are of relatively small value and are offered or furnished by the employer merely as a means of promoting the health, goodwill, contentment, or efficiency of its employees. Parking facilities at the place of employment, furnished by the employer, are not considered to be remuneration. The valuation of meals and lodging is provided pursuant to rule 4141-9-09 of the Administrative Code.