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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Accommodation and accommodation offset: contents

  1. NMWM10010
    Accommodation and accommodation offset: introduction
  2. NMWM10020
    Accommodation and accommodation offset: the accommodation offset
  3. NMWM10030
    Accommodation and accommodation offset: the effect of the accommodation offset
  4. NMWM10040
    Accommodation and accommodation offset: accommodation provided by the employer
  5. NMWM10050
    Accommodation and accommodation offset: examples and comments - when is accommodation regarded as provided by the employer?
  6. NMWM10060
    Accommodation and accommodation offset: when is accommodation regarded as provided by the employer? example 1 - worker has a joint tenancy agreement
  7. NMWM10070
    accommodation offset: when is accommodation regarded as provided by the employer? example 2 - employer pays the cost of accommodation
  8. NMWM10080
    Accommodation and accommodation offset: when is accommodation provided by the employer? example 3 - worker chooses not to use the accommodation
  9. NMWM10090
    Accommodation and accommodation offset: example 4 - employer provides a caravan pitch
  10. NMWM10100
    Accommodation and accommodation offset: living accommodation
  11. NMWM10110
    Accommodation and accommodation offset: examples and comments - when is accommodation regarded as living accommodation?
  12. NMWM10120
    Accommodation and accommodation offset: when is accommodation regarded as living accommodation example 1 - board and lodging in bed and breakfast accommodation
  13. NMWM10130
    Accommodation and accommodation offset: when is accommodation regarded as living accommodation? example 2 multiple occupancy of the accommodation
  14. NMWM10140
    Accommodation and accommodation offset: when is accommodation regarded as living accommodation? example 3 - employer provides hotel accommodation
  15. NMWM10150
    Accommodation and accommodation offset: when is accommodation regarded as living accommodation? example 4 - employer provides facilities which are not used by the worker
  16. NMWM10160
    Accommodation and accommodation offset: establishing the total charge for living accommodation when the accommodation offset applies
  17. NMWM10170
    Accommodation and accommodation offset: when the accommodation offset does not apply
  18. NMWM10180
    Accommodation and accommodation offset: accommodation and accommodation offset: special provisions for Councils and Social Housing Providers
  19. NMWM10190
    Accommodation and accommodation offset: special provisions for students who also work for their further or higher education institution
  20. NMWM10200
    Accommodation and accommodation offset: examples of calculating pay for National Minimum Wage where accommodation provided free of charge
  21. NMWM10210
    Accommodation and accommodation offset: examples of calculating pay for National Minimum Wage where charge for accommodation is at or below the accommodation offset rate
  22. NMWM10220
    Accommodation and accommodation offset: examples of calculating pay for National Minimum Wage where charge for accommodation is above the accommodation offset rate
  23. NMWM10230
    Accommodation and accommodation offset: considering the charge for living accommodation against the offset
  24. NMWM10240
    Accommodation and accommodation offset: considering the charge for living accommodation against the offset; scenario 1, payments for rent not aligning with pay reference periods
  25. NMWM10250
    Accommodation and accommodation offset: considering the charge for living accommodation against the offset; scenario 2, time work being performed with paid absence
  26. NMWM10260
    Accommodation and accommodation offset: considering the charge for living accommodation against the offset; scenario 3, accommodation charges apply to multiple occupants