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NMWM10000 | Accommodation and accommodation offset: contents

From HM Revenue & Customs · National Minimum Wage Manual

Contents27 entries

  1. NMWM10010Accommodation and accommodation offset: introduction
  2. NMWM10020Accommodation and accommodation offset: the accommodation offset
  3. NMWM10030Accommodation and accommodation offset: the effect of the accommodation offset
  4. NMWM10040Accommodation and accommodation offset: the employer is responsible for the provision of accommodation
  5. NMWM10050Accommodation and accommodation offset: examples and comments: when is the employer regarded as responsible for the provision of accommodation?
  6. NMWM10060Accommodation and accommodation offset: when is the employer regarded as being responsible for the provision of accommodation? Example 1: worker has a joint tenancy agreement
  7. NMWM10070Accommodation and accommodation offset: when is the employer regarded as being responsible for the provision of accommodation? Example 2: employer pays the cost of accommodation
  8. NMWM10080Accommodation and accommodation offset: when is the employer regarded as being responsible for the provision of accommodation? Example 3: worker chooses not to use the accommodation
  9. NMWM10090Accommodation and accommodation offset: when is the employer regarded as being responsible for the provision of accommodation? Example 4: employer provides a caravan pitch
  10. NMWM10100Accommodation and accommodation offset: living accommodation
  11. NMWM10110Accommodation and accommodation offset: examples and comments: when is accommodation regarded as living accommodation?
  12. NMWM10120Accommodation and accommodation offset: when is accommodation regarded as living accommodation? Example 1: board and lodging in bed and breakfast accommodation
  13. NMWM10130Accommodation and accommodation offset: when is accommodation regarded as living accommodation? Example 2: multiple occupancy of the accommodation
  14. NMWM10140Accommodation and accommodation offset: when is accommodation regarded as living accommodation? Example 3: employer provides hotel accommodation
  15. NMWM10150Accommodation and accommodation offset: when is accommodation regarded as living accommodation? Example 4: employer provides facilities which are not used by the worker
  16. NMWM10155Accommodation and accommodation offset: when is accommodation regarded as living accommodation? Example 5: worker provides own furniture
  17. NMWM10160Accommodation and accommodation offset: establishing the total charge for living accommodation when the accommodation offset applies
  18. NMWM10170Accommodation and accommodation offset: when the accommodation offset does not apply
  19. NMWM10180Accommodation and accommodation offset: special provisions for councils and social housing providers
  20. NMWM10190Accommodation and accommodation offset: special provisions for students who also work for their Further or Higher Education Institution
  21. NMWM10200Accommodation and accommodation offset: examples of calculating pay for National Minimum Wage where accommodation is provided free of charge
  22. NMWM10210Accommodation and accommodation offset: examples of calculating pay for National Minimum Wage where charge for accommodation is at or below the accommodation offset rate
  23. NMWM10220Accommodation and accommodation offset: examples of calculating pay for National Minimum Wage where charge for accommodation is above the accommodation offset rate
  24. NMWM10230Accommodation and accommodation offset: considering the charge for living accommodation against the offset
  25. NMWM10240Accommodation and accommodation offset: considering the charge for living accommodation against the offset: scenario 1, payments for rent not aligning with pay reference periods
  26. NMWM10250Accommodation and accommodation offset: considering the charge for living accommodation against the offset: scenario 2, time work being performed with paid absence
  27. NMWM10260Accommodation and accommodation offset: considering the charge for living accommodation against the offset: scenario 3, accommodation charges apply to multiple occupants