SECTION .0300 – WAGES

 

13 NCAC 12 .0301             BOARD: LODGING OR OTHER FACILITIES

(a)  "Wage" paid to an employee includes the

reasonable cost of furnishing employees with board, lodging and other

facilities where there is benefit to the employee and the benefit has been

received by the employee.

(b)  "Other facilities" under this Section must be

in the nature of board or lodging. Other facilities include but are not limited

to: meals furnished at company restaurants or by hospitals, hotels or

restaurants to their employees; meals, dormitory rooms and tuition furnished by

a college to its student employees; housing furnished for dwelling purposes;

general merchandise furnished at company stores and commissaries (including

articles of food, clothing and household effects); fuel furnished for the

noncommercial personal use of the employee; transportation furnished employees

between their homes and work where the travel time does not constitute

compensable hours worked and such transportation is not an incident of and

necessary to the employment.

(c)  Reasonable cost under this Section does not include a

profit to the employer or to an affiliated person.

(d)  Items which are primarily for the benefit of the

employer and which will not be computed as wages include but are not limited

to: tools and equipment required by the employer; uniforms, where the business

requires the employee to wear a unique or customized uniform; transportation

charges where it is an incident of and necessary to the employment.

 

History Note:        Authority G.S. 95‑25.2; 95‑25.19;

Eff. November 1, 1980.