Q: Are benefits in kind (such as board and lodging expenses) considered part of regular salary? How should these be defined in a labor contract? What is the upper limit of such expenses?

Answer:

(1) Yes. In accordance with the provisions of the Labor Standards Act, workers and employers can agree to benefits in kind, but the value of those benefits must be negotiated by the two sides and a reasonable evaluation reached.
(2) In accordance with the provisions of the Regulations on the Permission and Administration of the Employment of Foreign Workers, when an employer pays a worker other than with salary related certified documents must be provided, with a copy handed to the foreign worker for safekeeping. As such, the labor contract must clearly stipulate that the two parties agree to the provision of board and lodging as payment in kind for part of the salary, with the total value of such payments also clearly indicated.