12 CRR-NY 146-1.9NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 12. DEPARTMENT OF LABOR
CHAPTER II. DIVISION OF LABOR STANDARDS
SUBCHAPTER B. MINIMUM WAGE ORDERS
PART 146. HOSPITALITY INDUSTRY
SUBPART 146-1. MINIMUM WAGE RATES
12 CRR-NY 146-1.9
12 CRR-NY 146-1.9
146-1.9 Credits for meals and lodging.
Meals and/or lodging provided by an employer to an employee may be considered part of the wages paid to the employee but shall be valued at no more than the amounts given below.
(a) Meal credits in restaurants and all-year hotels.
(1) Meals furnished by an employer to an employee may be considered part of the wages but shall be valued at no more than the per meal amounts listed below at the food service rate for food service workers, the service rate for service employees, and the other rate for non-service employees for work performed in:
(i) New York City for:
(a) Large employers of 11 or more employees:
$2.85 food service, $3.05 service, $3.80 other per meal on and after December 31, 2016;
$3.25 food service, $3.60 service, $4.50 other per meal on and after December 31, 2017;
$3.60 food service, $4.15 service, $5.15 other per meal on and after December 31, 2018;
(b) Small employers of 10 or fewer employees:
$2.80 food service, $2.90 service, $3.60 other per meal on and after December 31, 2016;
$3.05 food service, $3.35 service, $4.15 other per meal on and after December 31, 2017;
$3.35 food service, $3.75 service, $4.65 other per meal on and after December 31, 2018;
$3.60 food service, $4.15 service, $5.15 other per meal on and after December 31, 2019;
(ii) Remainder of downstate (Nassau, Suffolk and Westchester counties):
$2.70 food service, $2.80 service, $3.45 other per meal on and after December 31, 2016;
$2.85 food service, $3.05 service, $3.80 other per meal on and after December 31, 2017;
$3.05 food service, $3.35 service, $4.15 other per meal on and after December 31, 2018;
$3.25 food service, $3.60 service, $4.50 other per meal on and after December 31, 2019;
$3.45 food service, $3.90 service, $4.80 other per meal on and after December 31, 2020;
$3.60 food service, $4.15 service, $5.15 other per meal on and after December 31, 2021;
(iii) Remainder of State (outside of New York City, Nassau, Suffolk and Westchester counties):
$2.65 food service, $2.70 service, $3.35 other per meal on and after December 31, 2016;
$2.75 food service, $2.90 service, $3.60 other per meal on and after December 31, 2017;
$2.90 food service, $3.10 service, $3.80 other per meal on and after December 31, 2018;
$3.00 food service, $3.30 service, $4.05 other per meal on and after December 31, 2019;
$3.15 food service, $3.45 service, $4.30 other per meal on and after December 31, 2020.
(2) A credit for more than one meal shall not be permitted for any employee working less than five hours on any day.
(3) A credit for more than two meals shall not be permitted for any other employee on any day, except that a credit of one meal per shift may be permitted for an employee working on a split shift.
(b) Lodging credits in restaurants.
Lodging furnished by an employer to an employee may be considered part of wages but shall be valued at no more than the daily or weekly amounts listed below at the food service rate for food service workers, the service rate for service employees, and the other rate for non-service employees:
(1) Daily, for work performed in:
(i) New York City for:
(a) Large employers of 11 or more employees:
$1.70 food service, $2.15 service, $2.70 other on and after December 31, 2016;
$1.95 food service, $2.55 service, $3.20 other on and after December 31, 2017;
$2.15 food service, $2.90 service, $3.65 other on and after December 31, 2018;
(b) Small employers of 10 or fewer employees:
$1.65 food service, $2.05 service, $2.55 other on and after December 31, 2016;
$1.85 food service, $2.35 service, $2.95 other on and after December 31, 2017;
$2.00 food service, $2.65 service, $3.30 other on and after December 31, 2018;
$2.15 food service, $2.90 service, $3.65 other on and after December 31, 2019;
(ii) Remainder of downstate (Nassau, Suffolk and Westchester counties):
$1.60 food service, $1.95 service, $2.45 other on and after December 31, 2016;
$1.70 food service, $2.15 service, $2.70 other on and after December 31, 2017;
$1.85 food service, $2.35 service, $2.95 other on and after December 31, 2018;
$1.95 food service, $2.55 service, $3.20 other on and after December 31, 2019;
$2.05 food service, $2.70 service, $3.40 other on and after December 31, 2020;
$2.15 food service, $2.90 service, $3.65 other on and after December 31, 2021;
(iii) Remainder of State (outside of New York City, Nassau, Suffolk and Westchester counties):
$1.60 food service, $1.90 service, $2.35 other on and after December 31, 2016;
$1.65 food service, $2.00 service, $2.55 other on and after December 31, 2017;
$1.75 food service, $2.15 service, $2.70 other on and after December 31, 2018;
$1.80 food service, $2.30 service, $2.90 other on and after December 31, 2019;
$1.90 food service, $2.45 service, $3.05 other on and after December 31, 2020.
(2) Weekly, for work performed in:
(i) New York City for:
(a) Large employers of 11 or more employees:
$11.00 food service, $13.80 service, $17.10 other on and after December 31, 2016;
$12.45 food service, $16.30 service, $20.20 other on and after December 31, 2017;
$13.85 food service, $18.85 service, $23.35 other on and after December 31, 2018;
(b) Small employers of 10 or fewer employees:
$10.65 food service, $13.20 service, $16.35 other on and after December 31, 2016;
$11.75 food service, $15.05 service, $18.65 other on and after December 31, 2017;
$12.80 food service, $16.95 service, $21.00 other on and after December 31, 2018;
$13.85 food service, $18.85 service, $23.35 other on and after December 31, 2019;
(ii) Remainder of downstate (Nassau, Suffolk and Westchester counties):
$10.30 food service, $12.55 service, $15.55 other on and after December 31, 2016;
$11.00 food service, $13.80 service, $17.10 other on and after December 31, 2017;
$11.75 food service, $15.05 service, $18.65 other on and after December 31, 2018;
$12.45 food service, $16.30 service, $20.20 other on and after December 31, 2019;
$13.15 food service, $17.60 service, $21.80 other on and after December 31, 2020;
$13.85 food service, $18.85 service, $23.35 other on and after December 31, 2021;
(iii) Remainder of State (outside of New York City, Nassau, Suffolk and Westchester counties):
$10.10 food service, $12.20 service, $15.10 other on and after December 31, 2016;
$10.60 food service, $13.05 service, $16.20 other on and after December 31, 2017;
$11.10 food service, $13.95 service, $17.25 other on and after December 31, 2018;
$11.60 food service, $14.80 service, $18.35 other on and after December 31, 2019;
$12.10 food service, $15.70 service, $19.45 other on and after December 31, 2020.
(c) Lodging credits in all-year hotels.
Lodging furnished by an employer to an employee in an all-year hotel may be considered part of wages but shall be valued at no more than the hourly amounts listed below at the food service rate for food service workers, the service rate for service employees, and the other rate for non-service employees for work performed in:
(1) New York City for:
(i) Large employers of 11 or more employees:
$0.40 food service, $0.45 service, $0.55 other per hour on and after December 31, 2016;
$0.45 food service, $0.50 service, $0.65 other per hour on and after December 31, 2017;
$0.50 food service, $0.60 service, $0.75 other per hour on and after December 31, 2018;
(ii) Small employers of 10 or fewer employees:
$0.40 food service, $0.40 service, $0.55 other per hour on and after December 31, 2016;
$0.45 food service, $0.45 service, $0.60 other per hour on and after December 31, 2017;
$0.45 food service, $0.55 service, $0.70 other per hour on and after December 31, 2018;
$0.50 food service, $0.60 service, $0.75 other per hour on and after December 31, 2019;
(2) Remainder of downstate (Nassau, Suffolk and Westchester counties):
$0.40 food service, $0.40 service, $0.50 other per hour on and after December 31, 2016;
$0.40 food service, $0.45 service, $0.55 other per hour on and after December 31, 2017;
$0.45 food service, $0.45 service, $0.60 other per hour on and after December 31, 2018;
$0.45 food service, $0.50 service, $0.65 other per hour on and after December 31, 2019;
$0.50 food service, $0.55 service, $0.70 other per hour on and after December 31, 2020;
$0.50 food service, $0.60 service, $0.75 other per hour on and after December 31, 2021;
(3) Remainder of State (outside of New York City, Nassau, Suffolk and Westchester counties):
$0.35 food service, $0.40 service, $0.50 other per hour on and after December 31, 2016;
$0.40 food service, $0.40 service, $0.50 other per hour on and after December 31, 2017;
$0.40 food service, $0.45 service, $0.55 other per hour on and after December 31, 2018;
$0.40 food service, $0.45 service, $0.60 other per hour on and after December 31, 2019;
$0.45 food service, $0.50 service, $0.65 other per hour on and after December 31, 2020.
(d) Meal and lodging credits in resort hotels.
Meals and lodging furnished by an employer to an employee in a resort hotel may be considered part of wages but shall be valued at no more than the amounts listed below at the tipped rates for food service workers and service employees, the untipped rates for non-service employees other than fast food employees, and the fast food rates for fast food employees for:
(1) Lodging and three meals per day furnished to a residential employee in:
(i) New York City for:
(a) Large employers of 11 or more employees:
$15.80 food service, $19.85 service, $24.70 other per day on and after December 31, 2016;
$17.80 food service, $23.45 service, $29.20 other per day on and after December 31, 2017;
$19.85 food service, $27.10 service, $33.65 other per day on and after December 31, 2018;
(b) Small employers of 10 or fewer employees:
$15.30 food service, $18.95 service, $23.55 other per day on and after December 31, 2016;
$16.80 food service, $21.65 service, $26.95 other per day on and after December 31, 2017;
$18.35 food service, $24.40 service, $30.30 other per day on and after December 31, 2018;
$19.85 food service, $27.10 service, $33.65 other per day on and after December 31, 2019;
(ii) Remainder of downstate (Nassau, Suffolk and Westchester counties):
$14.75 food service, $18.05 service, $22.45 other per day on and after December 31, 2016;
$15.80 food service, $19.85 service, $24.70 other per day on and after December 31, 2017;
$16.80 food service, $21.65 service, $26.95 other per day on and after December 31, 2018;
$17.80 food service, $23.45 service, $29.20 other per day on and after December 31, 2019;
$18.85 food service, $25.30 service, $31.40 other per day on and after December 31, 2020;
$19.85 food service, $27.10 service, $33.65 other per day on and after December 31, 2021;
(iii) Remainder of State (outside of New York City, Nassau, Suffolk and Westchester counties):
$14.45 food service, $17.50 service, $21.75 other per day on and after December 31, 2016;
$15.20 food service, $18.80 service, $23.35 other per day on and after December 31, 2017;
$15.90 food service, $20.05 service, $24.90 other per day on and after December 31, 2018;
$16.60 food service, $21.30 service, $26.50 other per day on and after December 31, 2019;
$17.30 food service, $22.55 service, $28.05 other per day on and after December 31, 2020.
(2) Meals furnished to a non-residential employee in:
(i) New York City for:
(a) Large employers of 11 or more employees:
$3.15 food service, $3.95 service, $4.95 other per meal on and after December 31, 2016;
$3.55 food service, $4.70 service, $5.85 other per meal on and after December 31, 2017;
$3.95 food service, $5.40 service, $6.75 other per meal on and after December 31, 2018;
(b) Small employers of 10 or fewer employees:
$3.05 food service, $3.80 service, $4.75 other per meal on and after December 31, 2016;
$3.35 food service, $4.35 service, $5.40 other per meal on and after December 31, 2017;
$3.65 food service, $4.90 service, $6.10 other per meal on and after December 31, 2018;
$3.95 food service, $5.40 service, $6.75 other per meal on and after December 31, 2019;
(ii) Remainder of downstate (Nassau, Suffolk and Westchester counties):
$2.95 food service, $3.60 service, $4.50 other per meal on and after December 31, 2016;
$3.15 food service, $3.95 service, $4.95 other per meal on and after December 31, 2017;
$3.35 food service, $4.35 service, $5.40 other per meal on and after December 31, 2018;
$3.55 food service, $4.70 service, $5.85 other per meal on and after December 31, 2019;
$3.75 food service, $5.05 service, $6.30 other per meal on and after December 31, 2020;
$3.95 food service, $5.40 service, $6.75 other per meal on and after December 31, 2021;
(iii) Remainder of State (outside of New York City, Nassau, Suffolk and Westchester counties):
$2.90 food service, $3.50 service, $4.35 other per meal on and after December 31, 2016;
$3.05 food service, $3.75 service, $4.70 other per meal on and after December 31, 2017;
$3.20 food service, $4.00 service, $5.00 other per meal on and after December 31, 2018;
$3.30 food service, $4.25 service, $5.30 other per meal on and after December 31, 2019;
$3.45 food service, $4.50 service, $5.65 other per meal on and after December 31, 2020;
(3) Lodging furnished without meals in:
(i) New York City for:
(a) Large employers of 11 or more employees:
$0.40 food service, $0.45 service, $0.55 other per hour on and after December 31, 2016;
$0.45 food service, $0.50 service, $0.65 other per hour on and after December 31, 2017;
$0.50 food service, $0.60 service, $0.75 other per hour on and after December 31, 2018;
(b) Small employers of 10 or fewer employees:
$0.40 food service, $0.40 service, $0.55 other per hour on and after December 31, 2016;
$0.45 food service, $0.45 service, $0.60 other per hour on and after December 31, 2017;
$0.45 food service, $0.55 service, $0.70 other per hour on and after December 31, 2018;
$0.50 food service, $0.60 service, $0.75 other per hour on and after December 31, 2019;
(ii) Remainder of downstate (Nassau, Suffolk and Westchester counties):
$0.40 food service, $0.40 service, $0.50 other per hour on and after December 31, 2016;
$0.40 food service, $0.45 service, $0.55 other per hour on and after December 31, 2017;
$0.45 food service, $0.45 service, $0.60 other per hour on and after December 31, 2018;
$0.45 food service, $0.50 service, $0.65 other per hour on and after December 31, 2019;
$0.50 food service, $0.55 service, $0.70 other per hour on and after December 31, 2020;
$0.50 food service, $0.60 service, $0.75 other per hour on and after December 31, 2021;
(iii) Remainder of State (outside of New York City, Nassau, Suffolk and Westchester counties):
$0.35 food service, $0.40 service, $0.50 other per hour on and after December 31, 2016;
$0.40 food service, $0.40 service, $0.50 other per hour on and after December 31, 2017;
$0.40 food service, $0.45 service, $0.55 other per hour on and after December 31, 2018;
$0.40 food service, $0.45 service, $0.60 other per hour on and after December 31, 2019;
$0.45 food service, $0.50 service, $0.65 other per hour on and after December 31, 2020.
12 CRR-NY 146-1.9
Current through June 30, 2021
End of Document

IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.