To receive room and board benefits tax free, the employee must: (1) be on temporary assignment, (2) be at a work site too far away to return home nightly, (3) be on an assignment for more than 36 hours, (4) have a permanent residence elsewhere, and (5) this residence must be available for his/her use.

ERI's 2026 Benefits Benchmarking Survey Highlights
Read More
United States and Canada Minimum Wage Updates - June 2026
Read More
Do Geographic Pay Differentials Account for Inflation?
Read MoreWHITE PAPERS

National Compensation Forecast April 2026
Read More
Compensation Strategies for Remote Work and Organizational Culture – Fall 2025
Read More
Planning Global Compensation Budgets for 2026 - January 2026
Read More
Common Compensation Terms and Formulas - January 2026