S.D. Admin. R. 47:06:04:19

Current through Register Vol. 51, page 71, January 6, 2025

Section 47:06:04:19 - Payment in kind to be reported by employee

Board, lodging, or any other payment in kind received by an employee in addition to or in lieu of cash wages shall be reported by the employee at the prevailing wage rate for the type of work performed in the area where the work is performed. Where a cash value for board and lodging is agreed upon in any contract for hire, the amount agreed upon shall be the value of the board and lodging, if it is more than the prevailing wage rate.

S.D. Admin. R. 47:06:04:19

7 SDR 56, effective 12/15/1980; 9 SDR 81, 9 SDR 124, effective 7/1/1983.

General Authority: SDCL 61-1-1(9).

Law Implemented: SDCL 61-1-1(9).