Tenn. Comp. R. & Regs. 0800-10-04-.12

Current through January 8, 2025
Section 0800-10-04-.12 - LODGING
(1) Where not otherwise agreed upon by the employer and the employee, the minimum value of lodging as part of the remuneration is $30.00 per month, $7.50 per week or $1.50 per day.
(2) No agreement between the employer and the employee shall reduce the value of such lodging for contribution purposes, below the amounts set out in 0800-10-04-.12(2).

Tenn. Comp. R. & Regs. 0800-10-04-.12

Original rule certified May 17, 1974. Repeal and new rule filed January 22, 1996; effective May 30, 1996. Amendment filed May 22, 2001; effective September 28, 2001. August 15, 2009, the Secretary of State transferred 0560-02-04 to 0800-10-04 per Chapter 520 of Public Acts of 1999 and T.C.A.4-5-221(a)(1).

Authority: T.C.A. §§ 50-7-602 and 50-7-603.