(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.
(D)The value of
meals and lodging that are not considered to be remuneration is provided in
rule 4141-9-04 of the Administrative Code.
Five Year Review (FYR) Dates: 12/1/2020 and 12/01/2025
Certification: CERTIFIED ELECTRONICALLY
Date: 12/01/2020
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, 02/26/2016