Missouri Code of State Regulations
Title 8 - DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS
Division 30 - Division of Labor Standards
Chapter 4 - Minimum Wage and Overtime Rules
Section 8 CSR 30-4.050 - Valuation of Goods and Services

Universal Citation: 8 MO Code of State Regs 30-4.050

Current through Register Vol. 49, No. 18, September 16, 2024

PURPOSE: This rule provides for the valuation of those types of goods and services which may be received by the employee and credited by the employer in payment of the minimum wage.

(1) The fair market value of meals, lodging, and other goods and services may be deducted by the employer as a credit toward the payment of the minimum wage to the employee so long as the meals, lodging and other goods and services are voluntarily received by the employee for the private benefit of the employee.

(2) The following is an illustrative, but not exhaustive, listing of goods and services which are not considered to be for the private benefit of the employee and whose fair market value may not be deducted by the employer as a credit toward the payment of the minimum wage to the employee:

(A) Tools;

(B) Equipment;

(C) Uniforms, including, but not limited to, garments such as suits, dresses, aprons, and all other garments whatsoever as worn by the employees as a condition of employment. This apparel of a similar design, color or material, or forming part of the decorative pattern of the establishment or distinguishing the employee as an employee of the concern is presumed to be worn as a condition of employment;

(D) Laundry or cleaning of uniforms;

(E) Maintenance of tools, equipment, or uniforms;

(F) Breakage or loss of tools, equipment, or uniforms;

(G) Any other item required by the employer to be worn or used by the employee as a condition of employment; and

(H) Transportation furnished to the employee where that transportation is an incident of and necessary to the employment, such as travel costs of railroad maintenance-of-way workers.

(3) The following is an illustrative, but not exhaustive, listing of goods and services which are considered to be for the private benefit of the employee and whose fair market value may be deducted by the employer as a credit toward the payment of the minimum wage to the employee:

(A) Meals;

(B) Lodging;

(C) Tuition furnished by a college to its student employees;

(D) Merchandise furnished at company stores and commissaries;

(E) Fuel (including coal, kerosene, firewood, and lumber slabs);

(F) Electricity, water, and gas furnished for the noncommercial personal use of the employee; and

(G) Transportation furnished to employees between their homes and work, where the transportation is not necessary to the employment.

*Original authority: 290.512, RSMo 1990; 290.515, RSMo 1990; and 290.517, RSMo 1990.

Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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