Iowa Admin. Code r. 875-217.2
Current through Register Vol. 47, No.14, January 8, 2025
Rule 875-217.2 - [Effective 2/12/2025] Reasonable cost(1) Reasonable cost is determined to be not more than the actual cost to the employer of the board, lodging, or other facilities furnished by the employer to the employees.(2) The cost of furnishing facilities found by the director to be primarily for the benefit or convenience of the employer will not be recognized as reasonable and may not be included in computing wages.(3) The following is a list of facilities found by the director to be primarily for the benefit or convenience of the employer. The list is intended to be illustrative rather than exclusive:a. Tools of the trade and other materials and services incidental to carrying on the employer's business.b. The cost of any construction by and for the employer.c. The cost of uniforms and of their laundering, where the nature of the business requires the employee to wear a uniform.Iowa Admin. Code r. 875-217.2
Adopted by IAB January 8, 2025/Volume XLVII, Number 14, effective 2/12/2025