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Can accommodation provided to employees be taken into account when calculating payment of the national minimum wage?

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This resource is kept under review and updated in line with developments.

Updates

The accommodation offset for national minimum wage calculations increased on 1 April 2026. Employers that provide accommodation for employees should check that pay still meets the minimum wage requirements.

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Can accommodation provided to employees be taken into account when calculating payment of the national minimum wage?

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About this resource

FAQs

Can accommodation provided to employees be taken into account when calculating payment of the national minimum wage?

Read more items tagged with the same topics

About this resource

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