(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.
Effective: 11/12/2018
Five Year Review (FYR) Dates: 8/21/2018 and 03/31/2023
Certification: CERTIFIED ELECTRONICALLY
Date: 10/26/2018
Promulgated Under: 119.03
Statutory Authority: 4141.13(A), 4141.14
Rule Amplifies: 4141.01(H)
Prior Effective Dates: 07/01/1968, 07/03/1986, 12/30/1991