New Hampshire Code of Administrative Rules
Emp - Commissioner, Department of Employment Security
Chapter Emp 300 - EMPLOYER REQUIREMENTS
Part Emp 302 - PAYMENTS IN KIND
Section Emp 302.01 - Reasonable Value for Payments in Kind

(a) Whenever board, lodging, or any other payment in kind is considered as payment for services in addition to or in lieu of, rather than a deduction from, money payments, the employing unit shall use the cash values established in this section in computing the total wages payable to such worker unless other cash values have been determined by the commissioner pursuant to Emp 302.01(e).

(b) Where a cash value for board and lodging or both furnished a worker is agreed upon in any contract of hire, the amount so agreed upon shall, if more than the rates prescribed herein, be deemed the value of such board or lodging unless other cash values have been determined by the commissioner pursuant to Emp 302.01(e).

(c) Until and unless in a given case a rate for board or lodging is determined by the commissioner, the rate for board or lodging furnished in addition to or in lieu of money wages, shall be deemed to have not less than the following values:

(d) The reasonable value of rent for a house or apartment shall be the value of such accommodations to the worker.

(e) If the commissioner determines based on economic information that the reasonable cash value of a payment in kind in a particular case is other than the amount agreed to in the contract of hire or as deemed in Emp 302.01(c) the commissioner shall issue a determination pursuant to RSA 282-A:94. Such determination shall be appealable pursuant to RSA 282-A:95.