Accommodation and accommodation offset: introduction
The legislation that applies to this page is as follows:
For pay reference periods commencing
* on or after 6 April 2015; National Minimum Wage Regulations 2015, regulations 3(1), 10(b) & 9 to 16 * before 6 April 2015; National Minimum Wage Regulations 1999, regulations 2(1), 8(b) & 30 to 37
National minimum wage legislation prescribes:
- how to take account of living accommodation provided by the employer to the worker, and
- how payments and deductions affect the calculation of national minimum wage pay.