Cash wages include wages paid by checks, money orders, etc.  Cash wages generally do not include the value of food, lodging, clothing, or other non-cash items you give a household employee.  If you are withholding tax for an employee, almost everything you pay or give your employee for work done is income from which tax must be withheld.  Enter the total amount withheld in the appropriate box on the employee's Form W-2.  Wages generally include: salaries, vacation allowance, bonuses, meals, lodging, clothing, bus and train tokens,  and other non-cash items.  See IRS Publications 15 and 926 for more details.