TN 109 (09-23)

SI 00835.390 Food, or Shelter That is Remuneration for Work But is not Wages

A. When to Use this Section

Use this section only after you have determined that the food, or shelter is not wages because:

  • the work falls into one of the categories in SI 00820.010A; or

  • no employer-employee (ER-EE) relationship exists

    (see RS 02101.005).

B. Policy

Food or shelter that is unearned income is ISM. It may be income only to one person or to a household and is valued under the VTR or the PMV rule, as appropriate. It makes no difference that the income was received in return for work.

C. Procedure — Establishing the Value of ISM Received in Return For Work

1. Assumption When Another Household Member Receives Shelter for Work

Assume that shelter received as a result of another household member's performing services is ISM to the entire household unless prior development has established otherwise. For example, if the other person is a deemor or is also eligible for SSI, we may have determined that the shelter is earned income to them.

2. Deciding Whether to Use the PMV Rule or the VTR

Develop for separate households (see SI 00835.120D.2.) of the worker and the provider of food, and/or shelter. For situations involving an employee-employer relationship and work which falls into one of the categories in SI 00820.010A, an employee is not considered a member of the employer's household.

D. Procedure — Developing CMV/CMRV

1. Shelter

Obtain the CMRV of shelter for purposes of this section as you would for a rental subsidy (see SI 00835.380C.3.). Do not develop for a rental subsidy if an individual receives shelter in return for work.

2. Food

  1. a. 

    If food benefits the household, follow SI 00835.350 for determining the value of outside ISM.

  2. b. 

    If food is ISM to one, follow SI 00835.400 for determining its value.

E. References

  • In-kind payments under a Federal cropland retirement or conversion program, RS 01803.210

  • Vow of poverty religious orders, RS 01803.210

  • Food, or shelter as earned income, SI 00820.010


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0500835390
SI 00835.390 - Food, or Shelter That is Remuneration for Work But is not Wages - 09/14/2023
Batch run: 09/14/2023
Rev:09/14/2023