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. 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
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

Prior History: (Effective: 2/26/2016
Five Year Review (FYR) Dates: 11/18/2015 and 02/26/2021
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)