National minimum wage and the accommodation offset

Close date: 6 October 2006

The Government consults on proposed guidance on the accommodation offset provisions of national minimum wage legislation. Under the national minimum wage legislation, the provision of accommodation by the employer is the only benefit in kind that can count towards a worker's national minimum wage pay. The accommodation offset is the limit on the amount of money that an employer providing accommodation can count towards national minimum wage pay.
Consultation document:
National minimum wage and the accommodation offset - Consultation on proposed guidance