Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.40 - UNEMPLOYMENT INSURANCE
Subchapter 24.40.4 - NEW
Rule 24.40.403 - CASH VALUE FOR WAGE CALCULATION
Current through Register Vol. 18, September 20, 2024
(1) For the purposes of this chapter, the department must estimate the reasonable cash value of all remuneration paid in any medium other than cash. The reasonable cash value must be reported as wages by both employers and claimants for purposes of this chapter.
(2) The department determines the cash value of room and board, unless the employment contract sets the value at an amount equal to or greater than the amounts established in this rule. Room and board has at least the following cash value:
(3) The cash value of all other types of non-cash payments is the market value of the item or service received.
AUTH: 39-51-301, 39-51-302, MCA; IMP: 39-51-201, 39-51-1103, MCA