(1) The term wages, as defined in 15-30-201 , MCA, for purposes of reporting and paying withholding taxes, includes but is not limited to the following types of remuneration for services:

(a) Holiday and vacation pay, or payments in lieu of vacation pay, are wages.

(b) Back pay awards are wages to the extent such awards are based on services performed or services that would have been performed if the worker had not been wrongfully terminated.

(c) The cash value of room and board is considered to be wages. Room and board provided for the convenience of the employer is not subject to withholding tax as provided in 26 USC 119. The department determines the cash value of room and board, unless the employment contract sets the value at an amount equal to or greater than the amounts established in this rule.

(i) Room and board has at least the following cash value:

 

Full room and board weekly. . . . . . . .$ 130

Meals, per week . . . . . . . . . . . . . . . . .$   60

Meals, per meal . . . . . . . . . . . . .. . . . .$     3

Room, per week  . . . . . . . . . . . . .. . . .$  70

 

(d) Payments for termination, severance, separation, or other similar payments are wages.

(e) Advances or draws against future earnings are wages when paid. Payments designated as loans in the employer's records are considered wages unless the loan is to be repaid under a written schedule agreed upon by the employee and the employer.

(f) Wages may also include payments identified in ARM 42.17.103 and 42.17.209.