South Dakota Administrative Rules
Title 47 - Department of Labor And Regulation
Article 47:06 - Reemployment assistance
Chapter 47:06:02 - Employer's contributions and accounts
Section 47:06:02:06 - Payment in kind
Universal Citation: SD Admin Rules 47:06:02:06
Current through Register Vol. 51, page 43, September 23, 2024
Board, lodging, or payment in kind received by an employee in addition to or in lieu of cash wages is taxable and shall be reported by the employer at the prevailing wage rate for the type of work performed in that area by the employee.
Where a cash value for board and lodging furnished an employee is agreed upon in a contract for hire, the amount agreed upon shall be the value of the board and lodging, if it is more than the prevailing wage rate.
General Authority: SDCL 61-1-1(9), 61-3-2.
Law Implemented: SDCL 61-3-2.
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