NMWM10010 | Accommodation and accommodation offset: introduction
From HM Revenue & Customs · National Minimum Wage Manual
Relevant legislation
The legislation that applies to this page is as follows:
National Minimum Wage Regulations 2015, regulations 3(1), 10(f) & 9 to 16
National Minimum Wage legislation prescribes:
how to take account of living accommodation when the employer is responsible for the provision of accommodation to the worker, and
how payments and deductions affect the calculation of National Minimum Wage pay.