All money, the value of meals and lodging, or other goods and services provided to an employee as payment for personal services are "wages." Payment may be by private agreement, consent, or mandated by law.

The method of payment does not change the taxability of wages paid to employees, no matter what terminology is used. Payments by the day, by the hour, by "piece rate," or other measurements are wages, even if the employee is a casual worker, day or contract laborer, part-time, or temporary worker.

For more information, please contact the Contribution Section at 614-466-2319, or write to us at ODJFS, Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404. You may also contact your local Compliance office.