Wages are what an individual receives (before any deductions) for working as someone
else’s employee. Wages include:
any other special payments received because of employment.
For more on wages, see SI 00820.100.
Wages may also include the value of food and shelter, or other items provided instead
of cash. For example, we consider clothing an employer provides to an employee as
wages. This is in-kind earned income. However, for domestic workers and certain agricultural
workers, we treat in-kind pay as unearned income.
See SI 00820.010 for information on how to treat in-kind payments for domestic and agricultural workers.
See RS 01402.020 for additional information about when we treat in-kind items provided to agricultural
workers as unearned income.