Accommodation and accommodation offset: examples and comments - when is accommodation regarded as provided by the employer?
The legislation that applies to this page is as follows:
* National Minimum Wage Regulations 2015, regulation 10
Accommodation can only be regarded as provided by an employer to a worker in specific situations (NMWM10040). In all other circumstances the accommodation is not regarded as provided by the employer.
When the accommodation is regarded as being provided by the employer, the accommodation must also be 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.
|NMWM10060||Example 1 - Worker has a joint tenancy agreement|
|NMWM10070||Example 2 - Employer pays the cost of accommodation|
|NMWM10080||Example 3 - Worker chooses not to use the accommodation|
|NMWM10090||Example 4 - Employer provides a caravan pitch|