Kan. Admin. Regs. § 1-19-4 - Benefits which may be provided to employees
(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.
(b) Housing.
(1) Where state-owned or leased housing
facilities are available, agencies, departments, and institutions may provide
housing to employees. Such housing may also be occupied by spouses and other
members of the immediate family of a state employee when an apartment,
dwelling, or residence is available.
(2) The value and rental charges established
for housing are:
(A) The value and rental
charge shall be determined as provided in the approved rate schedule adopted
under K.A.R. 1-19-9(b).
(3) Every occupant of a house, duplex, or
house trailer which has separate utility meters or separate heating fuel
sources shall pay for such services directly to the vendor.
(A) Agencies shall begin the installation of
separate utility meters and heating fuel sources for those houses, house
trailers, and duplexes where it is feasible to make such installations. Where
it is not practical to install meters the state agency shall designate a rate
to be charged to the employee to cover the cost to the agency of providing such
services.
(B) Employees living in
their own house trailers which are parked on state property shall pay to the
state the sum determined by the state agency to cover the costs to the agency
for lot rental, heat, and utilities if they do not have separate utility meters
and heating fuel sources.
(4) A full deduction of the value established
for housing, lot rent, utility meters or heating fuel sources which are
provided by the employer as a part of the rental value shall be allowed from
wages and salaries to comply with internal revenue code section 119, for income
and withholding tax purposes if the occupant is required by the agency to be
available at the duty location twenty-four (24) hours per day, every day except
for authorized time off to meet job requirements. In order to qualify for this
reduction:
(A) The lodging must be furnished
on the agency premises and at the place of employment with the state agency.
(B) The lodging must be furnished
because the employee is required to be available for duty at all times or
because the employee could not perform the services required unless such
lodging is furnished.
(C) The
employee is required to accept such lodging as a condition of employment in
order to properly perform the job duties.
(D) The head of each agency shall certify on
the form prescribed those positions and employees on such positions who are
required to live in the housing provided.
(5) Each agency is responsible for the
collection of the charges prescribed through payroll deductions or cash
collections, or both, and for the recordkeeping in connection with such
collec-tions.
(6) Agencies shall
notify the director of accounts and reports of the following types of changes
in housing on forms prescribed.
(A) Square
footage added to an existing dwelling.
(B) Number of occupants in a dwelling.
(C) Type of fuel used to heat a
dwelling.
(D) Source of water
supply.
(E) Separate utility
meters or heating fuel sources installed.
(F) New dwelling constructed or purchased.
(G) Existing dwelling converted
into living quarters.
(H) Existing
dwelling abandoned or converted to other use.
(I) Condition of a dwelling changed through
remodeling, interior decorating, or repair.
(7) The identification number assigned to
every house, duplex, apartment, room, and house trailer in the approved rate
schedule shall be affixed to the entrance way of each individual housing unit
in numbers not less than one (1) inch high by each agency.
(8) Employees visiting the agency on official
business who stay overnight in a room provided by the state shall pay the
nightly rate prescribed by the agency. Records shall be maintained, showing the
name of each such persons, the date(s) of stay, and the sum collected.
(9) Every occupant of state-owned
or controlled housing who has telephone service for the occupant's convenience
shall pay for such service directly to the vendor, and in all cases shall pay
personal long distance telephone charges.
(c) Drugs, medical, or dental services.
(1) Agency heads may authorize the use of
agency drug supplies and medical or dental services, for employees, in cases of
emergencies occurring during an employee's duty shift, or for the prevention of
disease to which employees may be exposed while on the job.
(2) Drug supplies authorized for employee
emergency or preventive disease treatment shall be prescribed by a medical
doctor.
(3) Drug and medical
services authorized in cases of emergencies as provided in this regulation, or
for preventive disease treatment may be given to the employee without charge.
(4) No drug supplies, or dental
services, shall be continued beyond the initial emergency period authorized in
this regulation, nor shall any such supplies or services be given or sold to,
or purchased for, employees for non-emergency purposes, other than authorized
preventive disease treatment.
(5)
Agencies' accident records should include employee drug, medical and dental
transactions.
(d)
Laundry and cleaning services.
(1) Agency
heads may permit the laundering or cleaning in state operated facilities of
uniforms for those employees required to wear uniforms on duty and household
linen and drapes in state-owned housing. Such laundering or cleaning may be
done without charge to the employee.
(2) Agency laundry and cleaning facilities
shall not be used for the personal clothing of employees or members of their
families.
(e) Benefits
under rehabilitation or vocational training programs.
(1) Student, patient, or inmate
rehabilitation, or vocational training programs, where employees are authorized
to take advantage of the services offered by the program may be provided
subject to the limitations contained in this regulation.
(2) Where employees are taking advantage of
such a program which involves the use of agency facilities or stocks, the
employees shall be billed for the cost of any parts, materials, or supplies;
plus a ten percent (10%) markup for administration; plus the cost of labor, if
it is agency policy to pay students, patients, or inmates for their labor.
These charges shall be paid to the agency in cash or may be deducted from the
employee's salary at the discretion of the agency head.
(3) Where it is agency policy that students,
patients, or inmates engaged in a rehabilitation or vocational training program
shall be paid for their labor, the agency shall supervise all monetary
transactions between the employee and the student, patient, or inmate,
including arrangements for the labor, rates of pay, invoicing, and method of
payment.
(4) Agencies shall keep
records of all transactions involving student, patient, or inmate labor and,
where applicable, agency stocks, furnished to employees. Records shall include
the date, employee, student, patient, or inmate, program, supplies, break out
of charges, and any other pertinent information as prescribed by the director
of accounts and reports.
(f) Use of state-owned cars. The assignment
and use of state-owned cars shall be in accordance with the provisions of
applicable travel reimbursement and motor pool regulations.
(g) Awards for suggestion or work improvement
proposals. Awards for suggestions by agency employees shall be considered as
additional wages and be paid under the terms of the enabling legislation,
regulation, or appropriation act on the agency payroll.
Notes
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