N.Y. Comp. Codes R. & Regs. tit. 12 § 141-1.5

Current through Register Vol. 46, No. 24, June 12, 2024
Section 141-1.5 - Allowances for apartment

An apartment furnished by an employer to an employee in a residential building, and occupied by him, may be considered part of the minimum wage, but the allowance for such apartment shall not exceed:

(a) For buildings with nine or more dwelling units, in which the employee's apartment is:
(1) on the ground or top floors of the building: the lowest rental on June 1, 1975 for apartments having the same number of rooms in the building. Where the building does not have an apartment of comparable size, the allowance per room may not exceed the per-room value of the lowest rented apartment of the next larger or smaller size, whichever is lowest;
(2) above the ground and below the top floors of the building: the average rental on June 1, 1975 of apartments with the same number of rooms, in the same line of the building, including the apartments on the ground and top floors;
(3) below curb level (in whole or in part):
(i) apartments for permanent occupancy: 85 percent of the lowest rental on June 1, 1975 for curb-level or above-curb-level apartments having the same number of rooms in the building. Where the building does not have an apartment of comparable size, the allowance per room may not exceed 85 percent of the per-room value of the lowest rented apartment of the next larger or smaller size, whichever is lowest;
(ii) apartments for temporary occupancy: 50 percent of the lowest rental on June 1, 1975 for curb-level or above-curb-level apartments having the same number of rooms in the building, whichever is lowest. Where the building does not have an apartment of comparable size, the allowance per room may not exceed 50 percent of the per-room value of the lowest rented apartment of the next larger or smaller size, whichever is lowest.
(b) For buildings with fewer than nine dwelling units, in which the employee's apartment is:
(1) at or above curb level: the legal rental in effect on June 1, 1975 as established by the appropriate housing or rent commission for said apartment. Where the housing or rent commission has not established a ceiling rental for said apartment, the allowance may not exceed the average rental for apartments of comparable size (number of rooms) in the building;
(2) below curb level (in whole or in part):
(i) apartments for permanent occupancy: 85 percent of the lowest ceiling rental in effect on June 1, 1975 as established by the appropriate housing or rent commission for a comparable size (number of rooms) curb-level or above-curb-level apartment in the building, whichever is lowest. Where the appropriate housing or rent commission has not established a ceiling rental for a comparable size curb-level or above-curb-level apartment in the building, the allowance may not exceed 85 percent of the average rental for curb-level or above-curb-level apartments of comparable size in the building, whichever is lowest;
(ii) apartments for temporary occupancy: 50 percent of the lowest ceiling rental in effect on June 1, 1975 as established by the appropriate housing or rent commission for a comparable size (number of rooms) curb-level or above-curb-level apartment in the building, whichever is lowest. Where the appropriate housing or rent commission has not established a ceiling rental for a comparable size curb-level or above-curb-level apartment in the building, the allowance may not exceed 50 percent of the average rental for curb-level or above-curb-level apartments of comparable size in the building, whichever is lowest.
(c) In no event shall an employer who gives an employee a cash wage in addition to the occupancy of an apartment, reduce the cash wage to such employee or his successor, by offsetting it by an increase in the rent allowance for such apartment in an amount greater than that allowed on June 1, 1975.

N.Y. Comp. Codes R. & Regs. Tit. 12 § 141-1.5

Amended New York State Register December 28, 2016/Volume XXXVIII, Issue 52, eff.12/31/2016