The wages for the period covered by the wage payment include all
remuneration for employment paid to or on behalf of the employee for all
hours actually on duty intended to be compensated by such wage payment.
The reasonable cost or fair value, as determined by the Secretary of
Labor pursuant to section 3(m) of the Act, of board and lodging
furnished the employee during such period, if customarily furnished by
the employer to his employees, is also included as part of the wages for
the actual hours worked in the period (see Sec. 783.16). However, the
cost of board and lodging would not be included as part of the wages
paid to the employee to the extent it is excluded from the employee's
wages under terms of a bona fide collective bargaining agreement
applicable to such employee, whether or not customarily furnished to the
employee. Where such an exclusion is not provided for in any bona fide
collective bargaining agreement applicable to the employee, the
reasonable cost or fair value thereof, whichever is appropriate, as
determined in accordance with the standards set forth in the regulations
in part 531 of this chapter, is included as part of the wage paid to
such employee. Part 531 of this chapter also contains the official
regulations and interpretations of the Department of Labor concerning
the application of section 3(m) to other facilities as well as board and
lodging furnished to an employee.
