Short answer. Yes, within limits. The Labor Code's definition of wage includes the fair and reasonable value of board, lodging, or other facilities customarily furnished by the employer. But that value cannot include any profit to the employer, so it must reflect actual cost, not an inflated figure that pads what you are really being paid.
What the law says
"Wage" paid to any employee shall mean the remuneration or earnings, however designated, capable of being expressed in terms of money, whether fixed or ascertained on a time, task, piece, or commission basis, or other method of calculating the same, which is payable by an employer to an employee under a written or unwritten contract of employment for work done or to be done, or for services rendered or to be rendered and includes the fair and reasonable value, as determined by the Secretary of Labor and Employment, of board, lodging, or other facilities customarily furnished by the employer to the employee.
Labor Code, Article 97 — Definitions Of Wage Terms. Read the full provision →
Board and lodging can be part of your wage, in principle
Article 97 defines wage broadly, and its definition explicitly reaches beyond cash. It includes the fair and reasonable value of board, lodging, or other facilities customarily furnished by the employer to the employee. So your employer is not automatically wrong to treat provided meals or housing as forming part of your overall wage — the Labor Code's own definition contemplates exactly that, provided the arrangement fits within the terms this article sets.
Two conditions do real work here
Two words in the definition limit how far this can be stretched. First, the facility has to be customarily furnished — something regularly provided as part of the employment arrangement, not an occasional or one-off perk. Second, the value counted toward your wage must be its fair and reasonable value, not whatever figure the employer decides to assign. Both conditions have to be satisfied before board and lodging can properly be credited against what you are owed in wages.
The value cannot include the employer's profit
The article adds an important cap: fair and reasonable value shall not include any profit to the employer, or to any person affiliated with the employer. This means the amount charged against your wage for board and lodging has to reflect what it actually costs to provide, not a marked-up figure that lets the employer profit from housing or feeding you. If the value being deducted looks inflated well beyond actual cost, that runs against what this definition allows.
What to check in your own arrangement
Look at how the board and lodging value is calculated in your payslips or employment records, and compare it against what those facilities plausibly cost to provide. Ask whether the value was set with reference to the fair and reasonable standard this article describes, and whether the arrangement was truly customary rather than something newly introduced to reduce your cash pay. Keep your payslips, any employment contract terms describing the facilities, and evidence of their actual cost, and bring them to a lawyer if you believe the value being counted against your wage is inflated.