The United States Court of Appeals for the 4th Circuit issued a ruling late last week that regular per diem payments made to employees incurring no room and board expenses should be included as wages under the Longshore and Harbor Workers' Compensation Act (LHWCA).
In Custom Ship Interiors, et. al., vs. Michael Roberts, etc. et. al., (No. 01-1880, 8/15/02), Roberts was employed by Custom Ship to assist in remodeling a Carnival cruise ship. As part of his pay he received a per diem payment of $77.50 per week that was non-taxable and intended to cover meal and lodging. The per diem could be sp...
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