Are hotel expenses paid on behalf of an employee taxable to that employee?

I have an employee who is separating from employment. Because this is a key position, the employer requested the employee to remain in his position for an additional 6 weeks. The employee agreed to continue his employment for the additonal time requested; however requested that hotel accomodations be provided on his for the duration of his continued employment behalf since the employee no longer has a place to live. Is the cost of the hotel taxable to the employee?