3.1 REMUNERATION PAYABLE IN ANY MEDIUM OTHER THAN CASH.

3.1.1 Statutory References: 8-70-141, 8-70-142, 8-73-102, and 8-76-102 (2), C.R.S.

3.1.2 Value of Remuneration. If board, lodging, payments in kind, and/or other benefits are given as compensation for services performed by employees, and where a cash value of such benefits is agreed upon in a contract of hire or otherwise, the amounts agreed upon shall be deemed a reasonable value of such benefits. The division may, after investigation, determine in individual cases the amounts to be included as reasonable value of all such remuneration payable in any medium other than cash for the purpose of computing contributions due under the act.

3.2 TIPS, GRATUITIES, AND SERVICE CHARGES.

3.2.1 Statutory References: 8-70-141, 8-73-102, and 8-76-102 (1), C.R.S.

3.2.2 Tips, Gratuities, and Service Charges as Wages. Tips, gratuities, and service charges shall be considered to be wages for the purposes of the act when the employer exercises significant control over the amount and distribution of money received by an employee as a tip, gratuity, or service charge.

3.2.3 Significant Control. An employer is considered to have significant control over tips, gratuities, or service charges when they are collected by the employer and then redistributed to employees.

3.2.4 Minimum-Wage Requirements. Notwithstanding any other provision of this section, any tips, gratuities, and service charges that are used by the employer in order to conform to the minimum-wage requirements of federal or state law shall be deemed to be wages for the purposes of the act, to the extent of such use.

3.2.5 Use of Credit Card. For the purposes of this section, the inclusion, for the convenience of the customer, of a tip or gratuity in an amount charged by a customer through the use of a credit card shall not, by itself, be deemed to constitute significant control.

3.2.6 Requirement to Report Tips. For the purposes of this section, a requirement by an employer that an employee report or account for tips and gratuities shall not, by itself, be deemed to constitute significant control.

3.2.7 Tips Reported to Employer. In addition to the foregoing provisions of this section, on and after January 1, 1986, wages shall also include tips that are received while performing services that constitute employment and that are made known to the employer through a written statement furnished by the employee.