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Taxable Benefits for Restaurant or Hotel Employees

For the purpose of calculating the taxable benefits, the maximum amounts for the cost of lodging and meals provided to a restaurant or hotel employee were increased on January 1, 2010.

The maximum rate used in calculating the value of the benefit related to lodging provided to an employee was increased from $44.25 to $46. The value of the benefit is calculated as follows:

  • the lowest weekly rate (including taxes) for a room rented to paying guests, to a maximum of $46

minus 

  • the weekly rent the employee pays for the room

The maximum price used in calculating the value of the benefit related to meals provided to an employee was increased from $6.60 to $6.79. The value of the benefit is calculated as follows:

  • the lowest price (including taxes) charged to customers for a meal, to a maximum of $6.79

minus 

  • the total of the following amounts: 
    • 20% of the above amount 
    • the amount paid by the employee for the meal

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