1. (a) Payments in kind for meals or lodging shall be considered remuneration for personal services unless:

   1. (1) The meals:

      1. a. Are furnished on the business premises of the employer for the convenience of the employer;
      2. b. Are furnished without charge for substantial non-compensatory business reasons; and
      3. c. Are not furnished for the purpose of additional compensation; and

   2. (2) The lodging:

      1. a. Is furnished on the business premises of the employer for the convenience of the employer;
      2. b. Is furnished without charge for substantial non-compensatory business reasons; and
      3. c. Is not furnished for the purpose of additional compensation.

2. (b) Substantial non-compensatory business reasons shall include:

   1. (1) To have employees on call;
   2. (2) To have employees with restricted meal periods; and
   3. (3) Because adequate eating or lodging facilities are not otherwise available.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90 New. #5142, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05 New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06 New. #8625, eff 5-6-06; renumbered by #10081 (formerly Emp 301.02); ss by #10673, eff 9-22-14