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-.12 - LODGING
Universal Citation: TN Comp Rules and Regs 0800-10-04-.12
Current through September 24, 2024
(1) Where not otherwise agreed upon by the employer and the employee, the minimum value of lodging as part of the remuneration is $30.00 per month, $7.50 per week or $1.50 per day.
(2) No agreement between the employer and the employee shall reduce the value of such lodging for contribution purposes, below the amounts set out in 0800-10-04-.12(2).
Authority: T.C.A. §§ 50-7-602 and 50-7-603.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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