Section Emp 302.01 - Reasonable Value for Payments in Kind(a) Whenever board, lodging, or any other payment in kind is considered as payment for services in addition to or in lieu of, rather than a deduction from, money payments, the employing unit shall use the cash values established in this section in computing the total wages payable to such worker unless other cash values have been determined by the commissioner pursuant to Emp 302.01(e).(b) Where a cash value for board and lodging or both furnished a worker is agreed upon in any contract of hire, the amount so agreed upon shall, if more than the rates prescribed herein, be deemed the value of such board or lodging unless other cash values have been determined by the commissioner pursuant to Emp 302.01(e).(c) Until and unless in a given case a rate for board or lodging is determined by the commissioner, the rate for board or lodging furnished in addition to or in lieu of money wages, shall be deemed to have not less than the following values: (1) Full board and room weekly $112.98;(2) Full board and room per day $16.14;(3) Meals per week $74.55;(4) Meals per meal $3.55;(5) Lodging per week $38.43; and(6) Lodging per day $5.49.(d) The reasonable value of rent for a house or apartment shall be the value of such accommodations to the worker.(e) If the commissioner determines based on economic information that the reasonable cash value of a payment in kind in a particular case is other than the amount agreed to in the contract of hire or as deemed in Emp 302.01(c) the commissioner shall issue a determination pursuant to RSA 282-A:94. Such determination shall be appealable pursuant to RSA 282-A:95.N.H. Admin. Code § Emp 302.01
#2234, eff 1-1-83, EXPIRED: 1-1-89
New. #5142, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05
New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06
New. #8625, eff 5-6-06; renumbered by #10081 (formerly Emp 301.01 ); ss by #10673, eff 9-22-14
Amended byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10673, Effective 9/22/2014, Expires 9/22/2024.The amended version of this section by New Hampshire Register Volume 35, Number 49, eff.11/12/2015 is not yet available.