Section 12-11-47 - Cash value of remuneration in kind(a) Board, lodging, or any other payment in kind received by an employee from the individual's employer in addition to or in lieu of (rather than as a deduction from) money wages shall be deemed to be wages paid by the individual's employer.(b) The reasonable cash value of such payments in kind, as established by the department, shall be used in determining the wages paid to the employee and in computing contributions due from the employer and the employee.(c) Where a money value for such payments in kind is agreed upon in a contract of hire, the amount so agreed upon shall, if more than the rates specifically determined by the department or the rates prescribed herein, be deemed the cash value of such payment.(d) Effective January 1,1978 and until amendments to rule 2 of Regulation I relating to the administration and enforcement of the Hawaii employment security law are promulgated, board and lodging furnished as payment in kind shall be deemed to have not less than the following values: | Full board and room, weekly ......... | $28.00 |
| Meals, per week .................. | 18.90 |
| per day ................... | 2.70 |
| per meal .................. | .90 |
| Lodging, per week .................. | 9.10 |
| per day ................... | 1.30 |
(e) When amendments to rule 2 of Regulation I relating to the administration and enforcement of the Hawaii employment security law are promulgated, subsection (d) shall be deemed to have been amended to reflect such change.[Eff 5/11/81] (Auth: HRS § 392-91) (Imp: HRS § 392-3)