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HMRC internal manual

National Minimum Wage Manual

Pay reference periods & elements of pay - benefits in kind - (excluding accommodation)

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Regulations 2015, regulation 10

Benefits in kind do not count for national minimum wage purposes (NMWM09060). This applies even where a monetary value can be placed on the benefit, or when the benefit consists of vouchers, stamps or similar documents (NMWM09350).

The only exception to this is where the employer is regarded as providing living accommodation (NMWM10040) when special rules apply.