HAR §12-5-5. Cash value of remuneration in kind

(a) Board, lodging, or any other payment in kind received by a worker from the worker's employer in addition to or in lieu of (rather than as a deduction from) money wages shall be deemed to be remuneration paid by the employer. (b) The reasonable cash value of such payments in kind, as established by the department, shall be used in determining the wages paid to the worker and in computing 5 contributions due from the employer. (c) Where a money value for such payments in kind is agreed upon in a contract of hire, the amount so agreed upon shall, if more than the rates specifically determined by the department or the rates prescribed herein, be deemed the cash value of such payment. (d) Until and unless, in a given case, a rate for board or lodging is determined by the director, board or lodging furnished as payment in kind shall be deemed to have not less than the following values: Full board and room, weekly $28.00 Meals, per week 18.90 per day 2.70 per meal .90 Lodging, per week 9.10 per day 1.30 [Eff. 6/26/81] (Auth: HRS ''383-10, 383-92) (Imp: HRS '383-10) ''12-5-6 to 12-5-8 (Reserved)