Items Ordinarily Not Considered Wages

(1) Facilities or privileges, such as entertainment, cafeterias, restaurants, medical service or so- called “courtesy” discounts on purchase, furnished or offered by an employing unit to its workers and the immediate members of its workers’ families, are not considered remuneration for service if such facilities or privileges are offered or furnished by the employing unit merely as a convenience to the workers or as a means of promoting the health, good will, contentment, or efficiency of its workers.