Idaho § 72-1328A - BOARD, LODGING, AND MEALS
Full text of Idaho Idaho Statutes § 72-1328A — BOARD, LODGING, AND MEALS, with citation guidance and answers to common questions.
§ 72-1328A. BOARD, LODGING, AND MEALS
(1) When board, lodging, meals, or any other payment-in-kind comprise, in whole or in part, an employee’s wages, the value of such board, lodging, or other payment shall be determined as follows:
(a) If a cash value is agreed upon in any contract of hire, the amount so agreed upon shall be used if it is a reasonable fair market value. If there is no agreement or if the contract of hire states an amount less than a reasonable fair market value, the department shall determine the reasonable fair market value to be used.
(b) The value of meals and lodging furnished by an employer to the employee shall not be included in the employee’s gross income when furnished on the employer’s business premises for the employer’s convenience and, in the case of lodging but not meals, the employees are required to accept the lodging in order to properly perform their duties and as a condition of their employment.
(c) In order to exclude the value of lodging from an employee’s gross wages, the employer must show that the wages paid to the employee for services performed meet the prevailing wage for those services. If the employer’s records do not show or establish that the employee received the prevailing wage for services performed, then the reasonable fair market value of the lodging shall be included as wages in the employee’s gross income.
(2) Meals or lodging furnished shall be considered for the employer’s convenience if the employer has a substantial business reason other than providing additional remuneration to the employee. A statement that the meals or lodging are not intended as remuneration is not sufficient to establish that either meals or lodging are furnished for the employer’s convenience.
(3) In the case of employees who receive remuneration in the form of subsistence, such as groceries, staples, and fundamental shelter, the reasonable fair market value of such subsistence shall be determined by the department.
[72-1328A, added 2025, ch. 29, sec. 16, p. 117.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 72-1328A
What does Idaho Statutes § 72-1328A cover?
Section 72-1328A ("BOARD, LODGING, AND MEALS") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 72-1328A?
A common citation format is "Idaho Statutes § 72-1328A" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 72-1328A apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.