13 N.C. Admin. Code 12 .0302 - COMPUTATION OF REASONABLE COST
(a) For the
purpose of calculating the wage paid to an employee, in an establishment which
regularly provides meals to the public, the reasonable cost of furnishing
employees meals will be computed as 50 percent of the established retail rate
for the meals. In establishments without an established retail rate, the cost
will be computed as 50 percent of the retail rate charged for comparable meals
of like quality and kind within the community.
(b) With respect to lodging furnished to an
employee, the employer may count as wages the full retail cost of the
facilities furnished. Where there is no retail cost, the employer may compute
the retail rate charged for comparable services of like quality within the
community.
(c) In order to include
the reasonable cost of board, lodging or other facilities as a wage paid to an
employee, the employer must keep accurate and complete records of the board,
lodging and other facilities provided to the employee. Obtaining the signature
or initials of the employee monthly or for each pay period on a written record
which specifies dollar amounts constitutes acknowledgement by the employee of
receipt of such benefits, and subject to the other provisions of this Section,
these costs will be computed as wage compensation. Where permanent lodging is
provided for an employee, a blanket acknowledgement may be signed by the
employee when the employee begins residence so long as the acknowledgement
specifies a dollar amount which is to be credited as wages.
(d) Homes for dependent children with live-in
employees who are exempt from overtime and recordkeeping provisions pursuant to
G.S.
95-25.14(c)(6), may contract
with any resident employee to pay such employee an annual wage of 2,080 times
the minimum wage. Such a contract shall satisfy the requirements of the minimum
wage law, but the employer shall not be entitled to any additional credits for
meals and lodging.
Notes
Eff. November 1, 1980;
Pursuant to G.S. 150B-21.3A rule is necessary without substantive public interest Eff. March 1, 2016.
Eff. November 1, 1980.
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