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HMRC internal manual

National Minimum Wage Manual

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. NMWM10160
    The Accommodation Offset applies - Establishing the Total Charge for Living Accommodation when the Accommodation Offset Applies
  17. NMWM10170
    When the Accommodation Offset does not apply
  18. NMWM10180
    Special Provisions for Councils and Social Housing Providers
  19. NMWM10190
    Special Provisions for Students who also work for their Further or Higher Education Institution
  20. NMWM10200
    Examples of Calculating Pay for National Minimum Wage where accommodation provided free of charge
  21. NMWM10210
    Examples of Calculating Pay for National Minimum Wage where charge for accommodation is at or below the Accommodation Offset Rate
  22. NMWM10220
    Examples of Calculating Pay for National Minimum Wage where charge for accommodation is above the Accommodation Offset Rate
  23. NMWM10230
    Considering the Charge for Living Accommodation against the Offset
  24. NMWM10240
    Considering the Charge for Living Accommodation against the Offset; Scenario 1, Payments for rent not aligning with pay reference periods
  25. NMWM10250
    Considering the Charge for Living Accommodation against the Offset; Scenario 2, time work being performed with paid absence
  26. NMWM10260
    Considering the Charge for Living Accommodation against the Offset; Scenario 3, Accommodation charges apply to multiple occupants