Mich. Admin. Code R. 421.112 - Determination of cash value of room and board
Rule 112.
(1) If
board, rent, housing, lodging, meals, or similar advantage is extended in any
medium other than cash as partial or entire remuneration for service
constituting "employment" as defined in section 42 of 1936 PA 1, MCL 421.42,
then the reasonable cash value of the board, rent, housing, lodging, meals, or
similar advantage is wages unless the board, rent, housing, lodging, meals, or
similar advantage is furnished solely for the convenience of the employer.
However, for purposes of this rule, payments in any medium other than cash
shall not apply to agricultural or domestic service, except for purposes of
subrule (7) of this rule.
(2) If
the cash value for the board, rent, housing, lodging, meals, or similar
advantage is agreed upon in any contract of hire, then the amount agreed upon
is the value of the board, rent, housing, lodging, meals, or similar advantage.
Check stubs, pay envelopes, and other documents which are furnished to
employees and which set forth cash value are acceptable as evidence as to the
amount of the cash value agreed upon in any contract of hire, except as
provided in subrules (4) and (6) of this rule.
(3) If the cash value for board, rent,
housing, lodging, meals, or similar advantage is not agreed upon in a contract
of hire, then the rate for board, rent, housing, lodging, meals, or similar
advantage furnished in addition to money wages or wholly comprising the wages
of an employed individual shall have the following cash value, except as
provided in subrules (4) and (6) of this rule:Full board and room, per week
........... $64.96 Meals without lodging, per week ......... 44.66 Meals
without lodging, per day .......... 7.45 Meals without lodging, per meal
......... 2.29 Lodging without meals, per week .......... 20.87 Lodging without
meals, per day ........... 3.22 However, if lodging is furnished, for example,
to superintendents of properties, caretakers, and janitors, then the value of
the lodging shall be the amount that would be paid by an employee for similar
or equivalent accommodations furnished by an individual other than his or her
employer.
(4) At the request of any
employer or employee or on its own motion, the agency or its authorized agent,
may after the expiration of a 1-year period from the effective date of this
rule and after affording reasonable opportunity at a hearing for the submission
of relevant information in writing or in person, determine the reasonable cash
value of board, rent, housing, lodging, meals, or similar advantage in a
particular instance or in a group of instances if it is determined that the
values fixed in, or arrived at, under subrule (3) of this rule or in the
contract of hire do not properly reflect the reasonable cash value of the
remuneration.
(5) The agency shall
adjust the cash values in subrule (3) of this rule annually on March 1, based
on a comparison of the United States department of labor, bureau of labor
statistics, consumer price index for urban wage earners and clerical workers
for Detroit-Ann Arbor, Michigan, for the preceding December with the
corresponding United States department of labor, bureau of labor statistics,
consumer price index for urban wage earners and clerical workers for
Detroit-Ann Arbor, Michigan, for the December preceding that
December.
(6) Except as provided in
subrule (4) of this rule, if the agency determines that the reasonable cash
value of board, rent, housing, lodging, meals, or similar advantage is other
than as prescribed in a contract of hire or in subrule (3) of this rule, then
the employer's payroll and contribution reports to the agency shall show the
value of the remuneration as determined by the agency.
(7) For the purpose of determining whether an
individual is "unemployed" as defined in section 481936 PA 1, MCL 421.48, the
reasonable cash value of board, rent, housing, lodging, meals, or similar
advantage as compensation for personal services shall also be established
pursuant to this rule.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.