20 Miss. Code. R. § 101-600-601.19 - Cash Value of Certain Remunerations
If board, lodging, or any other payment in kind, considered as payment for services performed by an employee, is in addition to (rather than a deduction from) monetary wages, or wholly comprises an employees wages, the Agency may determine the cash value of such board and lodging in individual cases for the purpose of computing contributions due under the Law. The cash value for such board and lodging furnished an employee as agreed upon shall be deemed the value of such board and lodging.
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