N.J. Admin. Code § 12:16-4.8

Current through Register Vol. 56, No. 21, November 4, 2024

Section 12:16-4.8 - Other remuneration

(a) Payments in kind for personal services such as meals, board, lodging or any other payment in kind received by a worker from an employing unit in addition to or in lieu of (rather than as a deduction from) money wages shall be deemed to be remuneration paid by the employing unit for the purposes of determining eligibility for unemployment and disability benefits unless such payments represent reimbursement of travel and subsistence expenses incurred by the worker while away from home. This regulation shall have no bearing on the New Jersey Wage and Hour Laws and regulations or the U.S. Fair Labor Standards Laws and Regulations.

(b) The Controller or his or her designee shall determine or approve the cash value of such payments in kind, and such cash value shall be used in determining the wages payable or paid to such worker and in computing contributions due under the law.

(c) Money value for board and room, meals and lodging shall be treated as follows:

1. Where a money value for board and room, meals and lodging, or for any of such items, furnished a worker is agreed upon in a contract of hire, the amount so agreed upon shall be deemed the cash value of such item or items.

2. The Controller or his or her designee shall establish rates for board and room, meals and lodging furnished in addition to, or in lieu of, money wages, unless the employer can establish different costs determined by generally accepted accounting principles, as follows:

i. Full board and room, weekly--35 percent of the current taxable wage base divided by 52;

ii. Meals per day--20 percent of the current taxable wage base divided by 260;

(1) If less than 3 meals per day, the individual meals shall be valued as follows:

(A) Breakfast (meals served between 12:01 A.M. and 11:00 A.M.)--30 percent of meals rate;

(B) Lunch (meals served between 11:00 A.M. and 4:00 P.M.)--30 percent of meals rate;

(C) Dinner (meals served between 4:00 P.M. and 12:00 midnight)--40 percent of meals rate; and

iii. Lodging per week--15 percent of the current taxable wage base divided by 52.

(d) Dollar amounts shall be computed to two decimal places and rounded to the nearest one-tenth of one dollar.

N.J. Admin. Code § 12:16-4.8

Amended by R.1986 d.23, effective 2/3/1986.
See: 17 N.J.R. 2859(a), 18 N.J.R. 284(a).
Remuneration rates raised.
Amended by R.1989 d.303, effective 6/5/1989.
See: 21 N.J.R. 690, 21 N.J.R. 1576(a).
Full board and room, meals and lodging rates changed from dollar amounts to percentages of the current taxable wage base divided by 52, in (c). Method of computation of dollar amounts added at (d).
Public notice specifying dollar amounts for categories in (c).
See: 21 N.J.R. 3564(c).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 22 N.J.R. 3057(c); 23 N.J.R. 2787(a); 24 N.J.R. 3182(a); 25 N.J.R. 6067(a); 26 N.J.R. 4228(c).
Amended by R.1995 d.138, effective 3/6/1995.
See: 27 N.J.R. 61(a), 27 N.J.R. 919(a).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 28 N.J.R. 4121(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 28 N.J.R. 4817(a).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 29 N.J.R. 4201(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 30 N.J.R. 3556(a).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 31 N.J.R. 3537(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 32 N.J.R. 4146(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 33 N.J.R. 3771(a).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 35 N.J.R. 3967(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 37 N.J.R. 3463(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 38 N.J.R. 3681(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 40 N.J.R. 220(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 41 N.J.R. 3326(a).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 42 N.J.R. 2646(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 43 N.J.R. 2534(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 44 N.J.R. 2254(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 45 N.J.R. 2405(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 46 N.J.R. 1909(b).
Public Notice: Rates for board and room, meals and lodging furnished by employers.
See: 47 N.J.R. 2312(d).
Public Notice: Rates for board and room, meals, and lodging furnished by employers.
See: 48 N.J.R. 2501(a).
Public Notice: Rates for board and room, meals, and lodging furnished by employers.
See: 49 N.J.R. 3368(a).
Public Notice: Rates for board and room, meals, and lodging furnished by employers.
See: 51 N.J.R. 113(a).