[Code of Federal Regulations]
[Title 29, Volume 3]
[Revised as of July 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR531.38]

[Page 170]
 
                             TITLE 29--LABOR
 
         CHAPTER V--WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR
 
PART 531_WAGE PAYMENTS UNDER THE FAIR LABOR STANDARDS ACT OF 1938--Table 
of Contents
 
                        Subpart C_Interpretations
 
Sec. 531.38  Amounts deducted for taxes.

    Taxes which are assessed against the employee and which are 
collected by the employer and forwarded to the appropriate governmental 
agency may be included as ``wages'' although they do not technically 
constitute ``board, lodging, or other facilities'' within the meaning of 
section 3(m). This principle is applicable to the employee's share of 
social security and State unemployment insurance taxes, as well as other 
Federal, State, or local taxes, levies, and assessments. No deduction 
may be made for any tax or share of a tax which the law requires to be 
borne by the employer.