NMWM10000 - Accommodation and accommodation offset: contents

1. NMWM10010

   Introduction
2. NMWM10020

   The accommodation offset
3. NMWM10030

   The effect of the accommodation offset
4. NMWM10040

   Accommodation provided by the employer
5. NMWM10050

   Examples and comments: when is accommodation regarded as provided by the employer?
6. NMWM10060

   When is accommodation regarded as provided by the employer? Example 1: worker has a joint tenancy agreement
7. NMWM10070

   When is accommodation regarded as provided by the employer? Example 2: employer pays the cost of accommodation
8. NMWM10080

   When is accommodation regarded as provided by the employer? Example 3: worker chooses not to use the accommodation
9. NMWM10090

   When is accommodation regarded as provided by the employer? Example 4: employer provides a caravan pitch
10. NMWM10100

    Living accommodation
11. NMWM10110

    Examples and comments: when is accommodation regarded as living accommodation?
12. NMWM10120

    When is accommodation regarded as living accommodation? Example 1: board and lodging in bed and breakfast accommodation
13. NMWM10130

    When is accommodation regarded as living accommodation? Example 2: multiple occupancy of the accommodation
14. NMWM10140

    When is accommodation regarded as living accommodation? Example 3: employer provides hotel accommodation
15. NMWM10150

    When is accommodation regarded as living accommodation? Example 4: employer provides facilities which are not used by the worker
16. NMWM10155

    When is accommodation regarded as living accommodation? Example 5: worker provides own furniture
17. NMWM10160

    The accommodation offset applies: establishing the total charge for living accommodation when the accommodation offset applies
18. NMWM10170

    When the accommodation offset does not apply
19. NMWM10180

    Special provisions for councils and social housing providers
20. NMWM10190

    Special provisions for students who also work for their Further or Higher Education Institution
21. NMWM10200

    Examples of calculating pay for National Minimum Wage where accommodation is provided free of charge
22. NMWM10210

    Examples of calculating pay for National Minimum Wage where charge for accommodation is at or below the accommodation offset rate
23. NMWM10220

    Examples of calculating pay for National Minimum Wage where charge for accommodation is above the accommodation offset rate
24. NMWM10230

    Considering the charge for living accommodation against the offset
25. NMWM10240

    Considering the charge for living accommodation against the offset: scenario 1, payments for rent not aligning with pay reference periods
26. NMWM10250

    Considering the charge for living accommodation against the offset: scenario 2, time work being performed with paid absence
27. NMWM10260

    Considering the charge for living accommodation against the offset: scenario 3, accommodation charges apply to multiple occupants