Kansas Administrative Regulations › Agency 1 - DEPARTMENT OF ADMINISTRATION › Article 19 - HOUSING, FOOD SERVICE AND OTHER EMPLOYEE MAINTENANCE › Section 1-19-4 - Benefits which may be provided to employees

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Food service.
(1) Agencies operating dining facilities for
			 patients, inmates, and students may provide food service or meals to employees
			 subject to the conditions contained in this regulation.
(2) When an agency operates its dining
			 facility on the basis of a single standard menu, the agency shall establish
			 rates for meals based upon a recovery to the state of cost as provided in
			 K.A.R. 1-19-9. Employees desiring to take advantage of such food service may
			 purchase meal tickets or booklets containing individual meal accountability or
			 pay the flat monthly rate established for food service, without individual meal
			 accountability according to the practice established in the agency. Where meals
			 are provided for the benefit of the employer as set out in this regulation,
			 meal tickets, booklets or the monthly rate established for such benefits shall
			 be recorded in the payroll records to comply with reporting requirements for
			 social security, Kansas public employees retirement system, unemployment
			 compensation, and workers compensation. Single meal tickets may be sold by the
			 agency for cash at the unit meal rate established, if such practice is
			 established by the agency.
(3)
			 Where an agency operates its dining facility on the basis of the selection of
			 individual food items, the agency shall establish rates for each item based
			 upon a recovery to the state of cost. Employees desiring to take advantage of
			 such facility shall pay the established unit price for each item purchased.
			 Payment shall be made by the custom established in the agency,
i.e.
, by tendering cash to a cashier or by tendering a meal
			 ticket for cancellation of the amount(s) due. If meal tickets are used, the
			 employee shall purchase meal tickets, at a cost fixed by the agency. Where
			 meals are provided for the benefit of the employer as set out in this
			 regulation, meal tickets, booklets, or the monthly rate established for such
			 benefit shall be recorded in the payroll records to comply with reporting
			 requirements for social security, Kansas public employees retirement system,
			 unemployment compensation, and workers comp-ensation.
(4) The value of meals furnished to an
			 employee shall be excluded from wages and salaries for income and withholding
			 tax purposes under internal revenue code section 119, if the meals are
			 furnished on the agency premises, for the convenience of the employer during
			 the employee's working hours in order to have the employee available, (A) for
			 emergency call during the meal period, or (B) when the employee is regularly
			 engaged in a function in which the peak workload occurs during the normal lunch
			 hours, and the employee must be restricted to a short meal period and could not
			 be expected to otherwise secure proper meals off the premises within the meal
			 period allowed. In order to demonstrate that the value of such meals are
			 deductible it must be shown that emergencies requiring duty assignments have
			 actually occurred, or can reasonably be expected to occur and which have
			 resulted or will result, in the agency head or a designee calling on the
			 employee to perform job duties during the meal period.
(5) Agencies shall procure their supplies of
			 meal tickets or booklets through the director of printing or the local agency
			 printing service according to the specifications prepared by the agency and
			 approved by the director of accounts and reports.
(6) The charge for meals provided for the
			 benefit of employees shall be deducted from the employee's pay by a maintenance
			 charge payroll deduction at the rates established, on the payroll, or by cash
			 purchase from the agency.
(7)
			 Agencies shall maintain an accounting system and records for all meal
			 transactions. Such system and records proposed to be maintained by the agency
			 shall be submitted to the director of accounts and reports for approval.