NDAC 27-02-12-01
Cash value of certain remunerations
Cite as N.D. Admin. Code ยง 27-02-12-01
1.
If board, lodging, or any other payment in kind, considered as payment for services performed
by a worker, is in addition to or in lieu of (rather than a deduction from) money wages, the
bureau shall determine or approve the cash value of such payment in kind, and the employer
shall use these cash values in computing contributions due under the Unemployment
Compensation Act.
2.
Where a cash value for board and lodging furnished a worker is agreed upon in any contract
of hire, the amount so agreed upon shall, if more than the rates prescribed herein, be deemed
the value of such board and lodging. Until and unless, in a given case a rate for board and
lodging is determined by the bureau, board and lodging furnished in addition to money wages
shall be deemed to have not less than the following values:
Full board and room, weekly ......................................................................................... $20.00
Meals, per week
.........................................................................................
14.00
Meals, per day
.........................................................................................
2.00
Meals, per meal
.........................................................................................
.75
Lodging, per week
.........................................................................................
7.00