Rate information, contributions, and due dates
Unemployment and Temporary Disability contribution rates in New Jersey are assigned on a fiscal year basis (July 1st to June 30).
All new employers (except successors) are assigned new employer rates for the first three calendar years, after which a calculated rate is assigned based on employment experience.
Below is an explanation of how rates are calculated and a listing of the new employer rates for the current and the previous four years.
Contribution rates for the current fiscal year are based on an employer's reserve ratio and the Unemployment Trust Fund reserve ratio.
Employer reserve ratios are calcuated as follows:
Reserve balance ÷ average annual payroll = employer reserve ratio
- Reserve Balance is determined by subtracting Benefits Charged from Employer Contributions Paid.
- Benefits Charged are your share of total unemployment benefits paid to your present or former employees for all past years through December 31 of the preceding calendar year.
- Contributions Paid are all your employer unemployment insurance payments for all past years through January 31st of the current year
- Average Annual Payroll is your average payroll for the last three or five years, whichever is greater. (NOTE: Your "payroll" includes only those taxable wages upon which you have actually paid employer contributions as of January 31st of the current year.)
The Unemployment Trust Fund reserve ratio is calculated as follows:
Balance of Unemployment Trust Fund ÷ total taxable wages = Unemployment Trust Fund reserve ratio
- Balance of Unemployment Trust Fund is the balance in the Fund as of March 31st of the current year.
- Total Taxable Wages are all taxable wages reported to the New Jersey Department of Labor by all employers as of March 31st of the current calendar year with respect to their employment during the preceding calendar year.
Click here for a more detailed explanation of these calculations.
A base week is any calendar week (Sunday through Saturday) in the reporting quarter during which the employee earned in employment remuneration equal to or more than 20 times the state hourly minimum wage of the prior year ($260 in 2023 and $283 in 2024). If a week falls within two calendar quarters, report it in the quarter in which four or more days fall.
Payments made to employees for vacation, sick, or other paid leave during the quarter are to be reported as part of wages paid during that quarter. Earnings and, therefore, base weeks are credited when the leave is actually taken, which may or may not occur within the same quarter as the payment.
Termination or separation payments made to an employee in lieu of notice continue the employment relationship and should be reported as a base week. In such an instance, the actual base week would occur in the week or weeks following the last day that was worked. Severance payments made under contractual obligations, custom or company policy do not extend the employment relationship and are not counted as a base week. These payments are reported on Form WR-30, and the entry for number of base weeks is zero.
Commissions or bonuses are reported as part of wages for the quarter when they are actually paid. These earnings may be used in base week calculations if (1) the payments can be directly attributable to earnings of a specific calendar week, or specific calendar weeks, and (2) such additional earnings would only then increase the existing earnings for affected calendar week(s) above the minimum amount required to constitute a base week.
To be considered timely, the NJ-927 and WR-30, and any remittance due, must be received no later than the 30th day of the month after the close of the quarter, regardless if the due date falls on a Saturday, Sunday, or holiday. No extensions are granted if the due date falls on a weekend or holiday.
First Quarter
End date: March 31
Due date: April 30
Second Quarter
End date: June 30
Due date: July 30
Third Quarter
End date: September 30
Due date: October 30
Fourth Quarter
End date: December 31
Due date: January 30 (of the following year)
The "Notice of Employer Contribution Rates" for fiscal year 2023-2024 is now available for download via Employer Access. It will be sent by mail to some employers on August 23, 2023.
If you haven't already, register for Employer Access and we will send you an email as soon as your notice is available for download.
Please note we are using Tax Table E for 2023-2024.
Employers can choose to make additional contributions to have their experience ratings recalculated, per R.S. 43:21-7(c)(6) of the New Jersey Unemployment Compensation Law.
To make an additional contribution, complete and return form UC-45, Voluntary Contribution Report.
New Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I | |
| 0.032825 |
0.00500
|
0.001175
|
0.000000
|
July 1, 2023 to June 30, 2024 |
Worker
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.003825
|
0.0000
|
0.000425
|
0.0006 |
January 1, 2023 to December 31, 2023 |
Worker - Governmental Reimbursable Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.000825
|
0.0000
|
0.000425
|
0.0006
|
January 1, 2023 to December 31, 2023 |
U.I. - Unemployment Insurance
D.I. - Disability Insurance
W.F./S.W.F. - Workforce Development/Supplemental Workforce Funds
F.L.I -Family Leave Insurance
For calendar year 2024, the maximum unemployment insurance, temporary disability insurance and workers' compensation benefit rates, the alternative earnings and base week amounts, and the taxable wage base are listed below.
- 2024 Maximum Workers' Compensation weekly benefit rate: $1,131
- 2024 Maximum Unemployment Insurance weekly benefits rate: $854
- 2024 Maximum Temporary Disability Insurance weekly benefit rate: $1,055
- 2024 Alternative earnings test amount for UI and TDI : $14,200
- 2024 Base week amount: $283
- 2024 Taxable Wage Base ( UI and WF/SWF - workers and employers, TDI – employers ): $42,300
- 2024 Taxable Wage Base (TDI , FLI – workers only): $161,400
In accordance with N.J.A.C. 12:16-4.8, the following are the calculated dollar equivalents for board and room, meals and lodging furnished by employers in lieu of money wages paid for services rendered by employees during the calendar year 2023:
| Full Room and Board, Weekly |
$284.70
|
| Lodging per week |
$122
|
| Meals per day |
$32.50
|
If less than three meals per day, individual meals shall be valued as follows:
| Breakfast |
$9.80
|
| Lunch |
$9.80
|
| Dinner |
$13
|
These amounts are used when the employer does not assign a value to such payments.
New Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I | |
| 0.029825 |
0.00500
|
0.001175
|
0.000000
|
July 1, 2022 to June 30, 2023 |
| 0.032825 |
0.00500
|
0.001175
|
0.000000
|
July 1, 2023 to June 30, 2024 |
Worker
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.003825
|
0.0000
|
0.000425
|
0.0006 |
January 1, 2023 to December 31, 2023 |
Worker - Governmental Reimbursable Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.000825
|
0.0000
|
0.000425
|
0.0006
|
January 1, 2023 to December 31, 2023 |
U.I. - Unemployment Insurance
D.I. - Disability Insurance
W.F./S.W.F. - Workforce Development/Supplemental Workforce Funds
F.L.I -Family Leave Insurance
For calendar year 2023, the maximum unemployment insurance, temporary disability insurance and workers' compensation benefit rates, the alternative earnings and base week amounts, and the taxable wage base are listed below.
- 2023 Maximum Workers' Compensation weekly benefit rate: $1,099
- 2023 Maximum Unemployment Insurance weekly benefits rate: $830
- 2023 Maximum Temporary Disability Insurance weekly benefit rate: $1,025
- 2023 Alternative earnings test amount for UI and TDI : $13,000
- 2023 Base week amount: $260
- 2023 Taxable Wage Base ( UI and WF/SWF - workers and employers, TDI – employers ): $41,100
- 2023 Taxable Wage Base (TDI , FLI – workers only): $156,800
In accordance with N.J.A.C. 12:16-4.8, the following are the calculated dollar equivalents for board and room, meals and lodging furnished by employers in lieu of money wages paid for services rendered by employees during the calendar year 2023:
| Full Room and Board, Weekly |
$276.60
|
| Lodging per week |
$118.60
|
| Meals per day |
$31.60
|
If less than three meals per day, individual meals shall be valued as follows:
| Breakfast |
$9.50
|
| Lunch |
$9.50
|
| Dinner |
$12.60
|
These amounts are used when the employer does not assign a value to such payments.
New Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I | |
| 0.029825 |
0.00500
|
0.001175
|
0.000000
|
July 1, 2022 to June 30, 2023 |
| 0.026825 |
0.005000
|
0.001175
|
0.000000
|
July 1, 2021 to June 30, 2022 |
Worker
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.003825
|
0.0014
|
0.000425
|
0.0014 |
January 1, 2022 to December 31, 2022 |
Worker - Governmental Reimbursable Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.000825
|
0.0014
|
0.000425
|
0.0014
|
January 1, 2022 to December 31, 2022 |
U.I. - Unemployment Insurance
D.I. - Disability Insurance
W.F./S.W.F. - Workforce Development/Supplemental Workforce Funds
F.L.I -Family Leave Insurance
For calendar year 2022, the maximum unemployment insurance, temporary disability insurance and workers' compensation benefit rates, the alternative earnings and base week amounts, and the taxable wage base are listed below.
- 2022 Maximum Workers' Compensation weekly benefit rate: $1,065
- 2022 Maximum Unemployment Insurance weekly benefits rate: $804
- 2022 Maximum Temporary Disability Insurance weekly benefit rate: $993
- 2022 Alternative earnings test amount for UI and TDI : $12,000
- 2022 Base week amount: $240
- 2022 Taxable Wage Base ( UI and WF/SWF - workers and employers, TDI – employers ): $39,800
- 2022 Taxable Wage Base (TDI , FLI – workers only): $151,900
In accordance with N.J.A.C. 12:16-4.8, the following are the calculated dollar equivalents for board and room, meals and lodging furnished by employers in lieu of money wages paid for services rendered by employees during the calendar year 2022:
| Full Room and Board, Weekly |
$267.90
|
| Lodging per week |
$114.80
|
| Meals per day |
$30.60
|
If less than three meals per day, individual meals shall be valued as follows:
| Breakfast |
$9.20
|
| Lunch |
$9.20
|
| Dinner |
$12.20
|
These amounts are used when the employer does not assign a value to such payments.
New Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
||
| 0.026825 |
0.005000
|
0.001175
|
0.000000
|
July 1, 2021 to June 30, 2022 |
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July 1, 2020 to June 30, 2021 |
Worker
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.003825
|
0.004700
|
0.000425
|
0.0028 |
January 1, 2021 to December 31, 2021 |
Worker - Governmental Reimbursable Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.000825
|
0.004700
|
0.000425
|
0.0028
|
January 1, 2021 to December 31, 2021 |
U.I. - Unemployment Insurance
D.I. - Disability Insurance
W.F./S.W.F. - Workforce Development/Supplemental Workforce Funds
F.L.I -Family Leave Insurance
For calendar year 2021, the maximum unemployment insurance, temporary disability insurance and workers' compensation benefit rates, the alternative earnings and base week amounts, and the taxable wage base are listed below.
- 2021 Maximum Workers' Compensation weekly benefit rate: $969
- 2021 Maximum Unemployment Insurance weekly benefits rate: $731
- 2021 Maximum Temporary Disability Insurance weekly benefit rate: $903
- 2021 Alternative earnings test amount for UI and TDI : $11,000
- 2021 Base week amount: $220
- 2021 Taxable Wage Base ( UI and WF/SWF - workers and employers, TDI – employers ): $36,200
- 2021 Taxable Wage Base (TDI , FLI – workers only): $138,200
In accordance with N.J.A.C. 12:16-4.8, the following are the calculated dollar equivalents for board and room, meals and lodging furnished by employers in lieu of money wages paid for services rendered by employees during the calendar year 2021:
| Full Room and Board, Weekly |
$243.70
|
| Lodging per week |
$104.40
|
| Meals per day |
$27.80
|
If less than three meals per day, individual meals shall be valued as follows:
| Breakfast |
$8.30
|
| Lunch |
$8.30
|
| Dinner |
$11.10
|
These amounts are used when the employer does not assign a value to such payments.
New Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
||
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July 1, 2020 to June 30, 2021 |
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July 1, 2019 to June 30, 2020 |
Worker
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.003825
|
0.002600
|
0.000425
|
0.0016 |
January 1, 2020 to December 31, 2020 |
Worker - Governmental Reimbursable Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.000825
|
0.002600
|
0.000425
|
0.0016
|
January 1, 2020 to December 31, 2020 |
U.I. - Unemployment Insurance
D.I. - Disability Insurance
W.F./S.W.F. - Workforce Development/Supplemental Workforce Funds
F.L.I -Family Leave Insurance
For calendar year 2020, the maximum unemployment insurance, temporary disability insurance and workers' compensation benefit rates, the alternative earnings and base week amounts, and the taxable wage base are listed below.
- 2020 Maximum Workers' Compensation weekly benefit rate: $945
- 2020 Maximum Unemployment Insurance weekly benefits rate: $713
- 2020 Maximum Temporary Disability Insurance weekly benefit rate from January 1 – June 30: $667
- 2020 Maximum Temporary Disability Insurance weekly benefit rate from July 1 – December 31: $881
- 2020 Alternative earnings test amount for UI and TDI : $10,000
- 2020 Base week amount: $200
- 2020 Taxable Wage Base ( UI and WF/SWF - workers and employers, TDI – employers ): $35,300
- 2020 Taxable Wage Base( TDI , FLI – workers only): $134,900
In accordance with N.J.A.C. 12:16-4.8, the following are the calculated dollar equivalents for board and room, meals and lodging furnished by employers in lieu of money wages paid for services rendered by employees during the calendar year 2020:
| Full Room and Board, Weekly |
$237.60
|
| Lodging per week |
$101.80
|
| Meals per day |
$27.20
|
If less than three meals per day, individual meals shall be valued as follows:
| Breakfast |
$8.20
|
| Lunch |
$8.20
|
| Dinner |
$10.90
|
These amounts are used when the employer does not assign a value to such payments.
New Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
||
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July 1, 2019 to June 30, 2020 |
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July1, 2018 to June 30, 2019 |
Worker
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.003825
|
0.0017
|
0.000425
|
0.0008 |
January 1, 2019 to December 31, 2019 |
Worker - Governmental Reimbursable Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.000825
|
0.0017
|
0.000425
|
0.0008
|
January 1, 2019 to December 31, 2019 |
U.I. - Unemployment Insurance
D.I. - Disability Insurance
W.F./S.W.F. - Workforce Development/Supplemental Workforce Funds
F.L.I -Family Leave Insurance
For calendar year 2019, the maximum unemployment insurance, temporary disability insurance and workers' compensation benefit rates, the alternative earnings and base week amounts, and the taxable wage base are listed below.
- 2019 Maximum Workers' Compensation weekly benefit rate: $921
- 2019 Maximum Unemployment Insurance weekly benefits rate: $696
- 2019 Maximum Temporary Disability Insurance weekly benefit rate: $650
- 2019 Alternative earnings test amount for UI and TDI : $8,600
- 2019 Base week amount: $172
- 2019 Taxable Wage Base under UI, TDI and FLI: $34,400
In accordance with N.J.A.C. 12:16-4.8, the following are the calculated dollar equivalents for board and room, meals and lodging furnished by employers in lieu of money wages paid for services rendered by employees during the calendar year 2019:
| Full Room and Board, Weekly |
$231.50
|
| Lodging per week |
$99.20
|
| Meals per day |
$26.50
|
If less than three meals per day, individual meals shall be valued as follows:
| Breakfast |
$8.00
|
| Lunch |
$8.00
|
| Dinner |
$10.60
|
These amounts are used when the employer does not assign a value to such payments.
New Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
||
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July 1, 2018 to June 30, 2019 |
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July 1, 2017 to June 30, 2018 |
Worker
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.003825
|
0.0019
|
0.000425
|
0.0009 |
January 1, 2018 to December 31, 2018 |
Worker - Governmental Reimbursable Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.000825
|
0.0019
|
0.000425
|
0.0009
|
January 1, 2018 to December 31, 2018 |
U.I. - Unemployment Insurance
D.I. - Disability Insurance
W.F./S.W.F. - Workforce Development/Supplemental Workforce Funds
F.L.I -Family Leave Insurance
For calendar year 2018, the maximum unemployment insurance, temporary disability insurance and workers' compensation benefit rates, the alternative earnings and base week amounts, and the taxable wage base are listed below.
- 2018 Maximum Workers' Compensation weekly benefit rate: $903
- 2018 Maximum Unemployment Insurance weekly benefits rate: $681
- 2018 Maximum Temporary Disability Insurance weekly benefit rate: $637
- 2018 Alternative earnings test amount for UI and TDI : $8,500
- 2018 Base week amount: $169
- 2018 Taxable Wage Base under UI, TDI and FLI: $33,700
In accordance with N.J.A.C. 12:16-4.8, the following are the calculated dollar equivalents for board and room, meals and lodging furnished by employers in lieu of money wages paid for services rendered by employees during the calendar year 2018:
| Full Room and Board, Weekly |
$226.80
|
| Lodging per week |
$97.20
|
| Meals per day |
$25.90
|
If less than three meals per day, individual meals shall be valued as follows:
| Breakfast |
$7.80
|
| Lunch |
$7.80
|
| Dinner |
$10.40
|
These amounts are used when the employer does not assign a value to such payments.
New Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
||
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July 1, 2017 to June 30, 2018 |
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July 1, 2016 to June 30, 2017 |
Worker
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.003825
|
0.002400
|
0.000425
|
0.001000 |
January 1, 2017 to December 31, 2017 |
Worker - Governmental Reimbursable Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.000825
|
0.002400
|
0.000425
|
0.001000
|
January 1, 2017 to December 31, 2017 |
U.I. - Unemployment Insurance
D.I. - Disability Insurance
W.F./S.W.F. - Workforce Development/Supplemental Workforce Funds
F.L.I -Family Leave Insurance
For calendar year 2017, the maximum unemployment insurance, temporary disability insurance and workers' compensation benefit rates, the alternative earnings and base week amounts, and the taxable wage base are listed below.
- 2017 Maximum Workers' Compensation weekly benefit rate: $896
- 2017 Maximum Unemployment Insurance weekly benefits rate: $677
- 2017 Maximum Temporary Disability Insurance weekly benefit rate: $633
- 2017 Alternative earnings test amount for UI and TDI : $8,400
- 2017 Base week amount: $168
- 2017 Taxable Wage Base under UI, TDI and FLI: $33,500
In accordance with N.J.A.C. 12:16-4.8, the following are the calculated dollar equivalents for board and room, meals and lodging furnished by employers in lieu of money wages paid for services rendered by employees during the calendar year 2017:
| Full Room and Board, Weekly |
$225.50
|
| Lodging per week |
$96.60
|
| Meals per day |
$25.80
|
If less than three meals per day, individual meals shall be valued as follows:
| Breakfast |
$7.50
|
| Lunch |
$7.50
|
| Dinner |
$10.00
|
These amounts are used when the employer does not assign a value to such payments.
New Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
||
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July 1, 2016 to June 30, 2017 |
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July 1, 2015 to June 30, 2016 |
Worker
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.003825
|
0.002000
|
0.000425
|
0.000800 |
January 1, 2016 to December 31, 2016 |
Worker - Governmental Reimbursable Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.000825
|
0.002000
|
0.000425
|
0.000800
|
January 1, 2016 to December 31, 2016 |
U.I. - Unemployment Insurance
D.I. - Disability Insurance
W.F./S.W.F. - Workforce Development/Supplemental Workforce Funds
F.L.I -Family Leave Insurance
For calendar year 2016, the maximum unemployment insurance, temporary disability insurance and workers' compensation benefit rates, the alternative earnings and base week amounts, and the taxable wage base are listed below.
- 2016 Maximum Workers' Compensation weekly benefit rate: $871
- 2016 Maximum Unemployment Insurance weekly benefits rate: $657
- 2016 Maximum Temporary Disability Insurance weekly benefit rate: $615
- 2016 Alternative earnings test amount for UI and TDI : $8,400
- 2016 Base week amount: $168
- 2016 Taxable Wage Base under UI, TDI and FLI: $32,600
In accordance with N.J.A.C. 12:16-4.8, the following are the calculated dollar equivalents for board and room, meals and lodging furnished by employers in lieu of money wages paid for services rendered by employees during the calendar year 2016:
| Full Room and Board, Weekly |
$219.40
|
| Lodging per week |
$94.00
|
| Meals per day |
$25.00
|
If less than three meals per day, individual meals shall be valued as follows:
| Breakfast |
$7.50
|
| Lunch |
$7.50
|
| Dinner |
$10.00
|
These amounts are used when the employer does not assign a value to such payments.
New Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
||
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July 1, 2015 to June 30, 2016 |
|
0.026825
|
0.005000
|
0.001175
|
0.000000
|
July 1, 2014 to June 30, 2015 |
Worker
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.003825
|
0.002500
|
0.000425
|
0.000900 |
January 1, 2015 to December 31, 2015 |
Worker - Governmental Reimbursable Employer
|
U.I.
|
D.I.
|
W.F./S.W.F.
|
F.L.I
|
|
|
0.000825
|
0.002500
|
0.000425
|
0.000900
|
January 1, 2015 to December 31, 2015 |
U.I. - Unemployment Insurance
D.I. - Disability Insurance
W.F./S.W.F. - Workforce Development/Supplemental Workforce Funds
F.L.I -Family Leave Insurance
For calendar year 2015, the maximum unemployment insurance, temporary disability insurance and workers' compensation benefit rates, the alternative earnings and base week amounts, and the taxable wage base are listed below.
- 2015 Maximum Workers' Compensation weekly benefit rate: $855
- 2015 Maximum Unemployment Insurance weekly benefits rate: $646
- 2015 Maximum Temporary Disability Insurance weekly benefit rate: $604
- 2015 Alternative earnings test amount for UI and TDI : $8,300
- 2015 Base week amount: $165
- 2015 Taxable Wage Base under UI, TDI and FLI: $32,000
In accordance with N.J.A.C. 12:16-4.8, the following are the calculated dollar equivalents for board and room, meals and lodging furnished by employers in lieu of money wages paid for services rendered by employees during the calendar year 2015:
| Full Room and Board, Weekly |
$215.40
|
| Lodging per week |
$92.30
|
| Meals per day |
$24.60
|
If less than three meals per day, individual meals shall be valued as follows:
| Breakfast |
$7.40
|
| Lunch |
$7.40
|
| Dinner |
$9.80
|
These amounts are used when the employer does not assign a value to such payments.