The restaurant and hotel industries consist of
establishments that are open to the public or are
operated by membership organizations that furnish
meals or lodging.
The restaurant industry is composed of establishments
that prepare and serve meals and beverages and
includes, but is not limited to, restaurants, cafeterias,
caterers, cocktail lounges, diners, fast food places, and
takeout or delivery businesses
Establishments in the hotel industry provide lodging
to their customers or members and include, but are
not limited to, hotels, motels, hostels, inns, rooming
and boarding houses, fraternity or sorority residential
houses, and residential clubs.
Wages are payments made to an employee for services
performed during employment. The payment may be
made in cash or some medium other than cash. Types of
payments typically considered to be wages are:
• Meals and Beverages
If more than half of the employees receive meals that
are for the convenience of the employer, then all meals
furnished by the employer are considered furnished
for the employer’s convenience and are therefore not
subject to PIT withholding or reportable as PIT wages.
We work with Kwality Restaurent, MORAL GROUP.