NMWM10050 - Accommodation and accommodation offset: examples and comments: when is the employer regarded as responsible for the provision of accommodation?
Relevant legislation
The legislation that applies to this page is as follows:
- National Minimum Wage Regulations 2015, regulation 10(f)
The employer can only be regarded as being responsible for the provision of accommodation to a worker in specific situations (NMWM10040). In all other circumstances the employer is not regarded as responsible for the provision of accommodation.
When the employer is regarded as being responsible for the provision of accommodation, the accommodation must also be regarded as living accommodation (NMWM10100) for the accommodation offset (NMWM10020) to apply.
The following examples and comments are provided to help illustrate some of the issues which may arise.
| Manual Page | Example |
|---|---|
Example 1 - Worker has a joint tenancy agreement |
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Example 2 - Employer pays the cost of accommodation |
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Example 3 - Worker chooses not to use the accommodation |
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Example 4 - Employer provides a caravan pitch |