许多雇主在雇佣雇工时，连带提供食宿。在有些情况下，给雇工提供的食宿作为其报酬的一部分；而在另一些情况下，给雇工提供食宿主要是为了雇主的便利，而报酬只是提供食宿的附带目的。在澳大利亚和美国，雇主提供食宿的税收待遇是不同的。在澳大利亚，像雇主给雇工提供食宿这 Many employers provide boarding and lodging services in conjunction with hired employees. In some cases, meals and lodging provided to employees are part of their remuneration; in others, meals and lodging are provided mainly to employers for the convenience of their employer, and remuneration is only an incidental affirmation of accommodation. In Australia and the United States, the employer’s tax treatment for board and lodging is different. In Australia, employers provide room and board to employees