Rules & Regulations of the State of Tennessee
Title 0800 - Labor and Workforce Development
Subtitle 0800-10 - Unemployment Insurance Premiums
Chapter 0800-10-04 - Wages
Section 0800-10-04-.07 - ITEMS ORDINARILY NOT CONSIDERED WAGES
Universal Citation: TN Comp Rules and Regs 0800-10-04-.07
Current through September 24, 2024
(1) Facilities or privileges, such as entertainment, cafeterias, restaurants, medical service or so-called "courtesy" discounts on purchase, furnished or offered by an employing unit to its workers and the immediate members of its workers' families, are not considered remuneration for service if such facilities or privileges are offered or furnished by the employing unit merely as a convenience to the workers or as a means of promoting the health, good will, contentment, or efficiency of its workers.
Authority: T.C.A. §§ 50-7-602 and 50-7-603.
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