Taxes which are assessed against the employee and which are
collected by the employer and forwarded to the appropriate governmental
agency may be included as ``wages'' although they do not technically
constitute ``board, lodging, or other facilities'' within the meaning of
section 3(m). This principle is applicable to the employee's share of
social security and State unemployment insurance taxes, as well as other
Federal, State, or local taxes, levies, and assessments. No deduction
may be made for any tax or share of a tax which the law requires to be
borne by the employer.
