12- 172 C.M.R. ch. 2, § 10
The cash value of meals and lodging, including those furnished at a bargain charge to the employee, shall also be included in the wages for computing contributions due under Section 1221 of the Employment Security Law. The cash value of meals and lodging may be excluded from wages if three conditions are met:such meals and lodging are (1) furnished for the employer's convenience; (2) on the employer's premises; and (3) furnished as a condition of employment.
If the value of meals and lodging is included in wages the Bureau reserves the right to determine, in individual cases, the cash value of such remuneration pursuant to subsection 19 of Section 1043 of the Employment Security Law. Where a cash value for meals and lodging is agreed upon in any contract of hire, the amount so agreed upon shall, if more than the rates prescribed herein, be deemed to be the value of such meals and lodging. Where a cash value for meals and lodging is not agreed upon by the employer and the employee, the Bureau will determine the fair market value of the meals and lodging on the basis of the facts and circumstances presented. In no circumstance shall the cash value of meals and lodging be determined to be more than: the State of Maine standard Federal per diem rates as established annually by the US General Services Administration.
12- 172 C.M.R. ch. 2, § 10