Code of Maine Rules
12 - DEPARTMENT OF LABOR
170 - BUREAU OF LABOR STANDARDS
Chapter 13 - RULES GOVERNING THE ESTABLISHMENT AND USE OF FAIR MINIMUM WAGE RATES ON STATE CONSTRUCTION PROJECTS
Section 170-13-VI - Benefit Calculation and Reporting

A) An employer shall report on the survey an hourly benefit rate on all workers that worked during the two-week period and received a benefit. An individual worker should only be reported once at the site determined in accordance with Section IV(D) and at the benefit rate associated with the pay rate selected in accordance with Section V.

B) Benefits not paid or valued on an hourly rate must be converted to and reported as an hourly rate. The conversion will be accomplished using the following formula:

(C/H) x F = Hourly Benefit Rate, where

C equals the cost or value of the benefit for some period

H equals the yearly hours worked by the worker

F is the time period adjustment factor;

If C is the annual cost, F equals 1,

If C is the quarterly cost, F equals 4,

If C is the monthly cost, F equals 12,

If C is the biweekly cost, F equals 26,

If C is the weekly cost, F equals 52.

C) If, during the two-week period, a worker receives benefits at two or more rates at the benefit rate associated with the pay rate selected in accordance with Section V, the rate at which the worker worked the most time must be reported. If this cannot be determined, the highest rate the worker was paid for work during the period must be reported.