220 Neb. Admin. Code, ch. 2, § 002
Current through September 17, 2024
If board, lodging, or any other payment in kind considered as payment for services performed by a worker is in addition to or in lieu of (rather than a deduction from) money wages, the Commissioner shall determine or approve the cash value of such payment in kind, and the employer shall use these cash values in computing combined tax due under the law.
220 Neb. Admin. Code, ch. 2, § 002