N.H. Admin. Code § Emp 302.02

Current through Register No. 50, December 12, 2024

Section Emp 302.02 - Payments in Kind for the Convenience of the Employer

(a) Payments in kind for meals or lodging shall be considered remuneration for personal services unless:

(1) The meals:

a. Are furnished on the business premises of the employer for the convenience of the employer;

b. Are furnished without charge for substantial non-compensatory business reasons; and

c. Are not furnished for the purpose of additional compensation; and

(2) The lodging:

a. Is furnished on the business premises of the employer for the convenience of the employer;

b. Is furnished without charge for substantial non-compensatory business reasons; and

c. Is not furnished for the purpose of additional compensation.

(b) Substantial non-compensatory business reasons shall include:

(1) To have employees on call;

(2) To have employees with restricted meal periods; and

(3) Because adequate eating or lodging facilities are not otherwise available.

N.H. Admin. Code § Emp 302.02

#2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

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 301.02 ); 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.