Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1727 - Meals or Lodging As Wages

Current through Register Vol. 30, No. 28, July 12, 2024
A. The money value of board or lodging, or
				both, furnished a worker shall be the reasonable cash value thereof as
				determined by the Department. In arriving at the reasonable cash value, the
				Department shall consider the cost to persons other than the employee of
				similar goods and services in the vicinity. Unless in a given case a rate for
				board and lodging is determined by the Department, board or lodging furnished
				shall be deemed to have not less than the following values:
Breakfast $1.25
Lunch $1.50
Dinner $2.00
Lodging - per day $4.00
Meals only - per month $142.50
Lodging only - per month $120.00
Full room and board - monthly $262.50
B. The term "wages" does not include the
				value of any meals or lodging furnished to an employee by the employer for the
				convenience of the employer if, in the case of meals, the meals are furnished
				on the business premises of the employer, or in the case of lodging, the
				employee is required to accept such lodging on the business premises of the
				employer as a condition of his employment.
1.
				Meals will be regarded as furnished for the convenience of the employer when
				they are furnished during regular working hours to have the employee on call
				during the meal period, or they are furnished during regular working hours
				because the employer's business is such that the employee could not be expected
				to eat elsewhere in such a short period, or they are furnished during regular
				working hours because the employee could not otherwise secure meals in the area
				in which he works. Meals furnished before or after the working hours of the
				employee will not be regarded as furnished for the convenience of the employer
				except when they are furnished to a restaurant employee or other food service
				employee for each meal period in which the employee works, provided the meal is
				furnished immediately before or immediately after the working hours of the
				employee. Meals furnished on days in which the employee performs no services
				will not be regarded as furnished for the convenience of the employer unless
				they are furnished in connection with lodging which is furnished for the
				convenience of the employer.
2.
				Lodging an employee is required to accept on the business premises of the
				employer as a condition of his employment will be regarded as furnished for the
				convenience of the employer when the employee is required to be available for
				duty at all times, or the employee could not perform the services required of
				him unless furnished such lodging. Lodging furnished an employee providing
				managerial, maintenance or security services in an apartment of similar
				residential complex will be regarded as furnished for the convenience of the
				employer.
3. Meals or lodging
				furnished an employee will not be deemed furnished for the convenience of the
				employer if the employee has the option of receiving other compensation in lieu
				of meals or lodging or if the employer reduces the cash wages of the employee
				or otherwise charges for the meals or lodging provided.