Wash. Admin. Code § 192-310-070 - Value of meals, lodging and in kind compensation - Payment by means other than cash - RCW 50.04.320
(1)
The employer should not report the value of meals or lodging provided to an
employee for the convenience of the employer unless the value equals
twenty-five percent or more of the employee's total pay during a pay period.
Meals or lodging provided on the employer's premises or as a condition of
employment will be considered as provided for the convenience of the
employer.
(2) Compensation for
personal services paid in kind (in any form other than cash), will be given its
current prevailing market value. This value will be treated as wages in
computing the unemployment insurance taxes that are due. If the value of an
item is set by a hiring contract, the department will treat the value set by
the contract as the actual value.
Notes
Statutory Authority: RCW 50.12.010 and 50.12.040. 07-22-055, § 192-310-070, filed 11/1/07, effective 12/2/07. Statutory Authority: Chapters 34.05, 50.12 RCW and RCW 50.04.320. 99-20-130, § 192-310-070, filed 10/6/99, effective 11/6/99.
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