# Title 27 — Job Service North Dakota

## Article 27-02 — Unemployment Insurance Contributions

## Chapter 27-02-12 — Administrative Rules

### § 27-02-12-01. Cash value of certain remunerations.

1. If board, lodging, or any other payment in kind, considered as payment for services performed
by a worker, is in addition to or in lieu of (rather than a deduction from) money wages, the
bureau shall determine or approve the cash value of such payment in kind, and the employer
shall use these cash values in computing contributions due under the Unemployment
Compensation Act.
2. Where a cash value for board and lodging 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 and lodging. Until and unless, in a given case a rate for board and
lodging is determined by the bureau, board and lodging furnished in addition to money wages
shall be deemed to have not less than the following values:
Full board and room, weekly ......................................................................................... $20.00
Meals, per week ......................................................................................... 14.00
Meals, per day ......................................................................................... 2.00
Meals, per meal ......................................................................................... .75
Lodging, per week ......................................................................................... 7.00
General Authority: NDCC 52-02-02
Law Implemented: NDCC 52-01-01(22), 52-06-06
### § 27-02-12-02. Gratuities.

If gratuities constitute partial or entire payment for services performed by a worker, the employer
shall include as wages the amount of gratuities or tips actually received by each worker or shall make a
reasonable valuation of the average remuneration from that source, showing in detail on a statement
attached to the employer's first contribution report for 1937 or the employer's first contribution report
thereafter, and thereafter as requested, the basis for such valuation. The requirements of the
Unemployment Compensation Act and the instructions of the bureau relating to the reporting of wages
are not to be construed as requiring or permitting employers to require workers to report to their
employers the amount of their tips. The reporting of the exact amount of tips received by workers is to
be made only with the voluntary consent of the workers.
General Authority: NDCC 52-02-02
Law Implemented: NDCC 52-01-01(22), 52-06-06
