New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENT
Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS
Subchapter 4 - REMUNERATION
Section 12:16-4.8 - Other remuneration
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Payments in kind for personal services such as meals, board, lodging or any other payment in kind received by a worker from an employing unit in addition to or in lieu of (rather than as a deduction from) money wages shall be deemed to be remuneration paid by the employing unit for the purposes of determining eligibility for unemployment and disability benefits unless such payments represent reimbursement of travel and subsistence expenses incurred by the worker while away from home. This regulation shall have no bearing on the New Jersey Wage and Hour Laws and regulations or the U.S. Fair Labor Standards Laws and Regulations.
(b) The Controller or his or her designee shall determine or approve the cash value of such payments in kind, and such cash value shall be used in determining the wages payable or paid to such worker and in computing contributions due under the law.
(c) Money value for board and room, meals and lodging shall be treated as follows:
(d) Dollar amounts shall be computed to two decimal places and rounded to the nearest one-tenth of one dollar.