This paper is concerned with in kind benefits received by workers and how they are treated in national laws – in particular whether the value of in kind benefits are considered as partial payment of wages and, if so, under what conditions and how their monetary value is determined. This review is based to a large extent on information on national laws in 162 countries from around the world. This analysis is supplemented by analysis of how in kind benefits are treated in International Labor Organization ( ILO ) conventions; laws and regulations of the federal government and five states in the United States; and collective bargaining agreements from six developing countries. Despite data limitations, this is, as far as we know, the most comprehensive and systematic international review of in kind benefits and how they are treated as partial payment of wages
