Iowa Admin. Code r. 875-217.31
Current through Register Vol. 47, No. 11, December 11, 2024
The reasonable cost of board, lodging, or other facilities may be considered as part of the wage paid an employee only where "customarily" furnished to the employee. Where facilities are "furnished" to the employee, it will be considered a sufficient satisfaction of this requirement if the facilities are furnished regularly by the employer to the employer's employees or if the same or similar facilities are customarily furnished by other employers engaged in the same or similar trade, business, or occupation in the same or similar communities.
Iowa Admin. Code r. 875-217.31
29 CFR 531.31.