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Browse frequently asked questions and answers on key HR issues. Navigate by topic or key word search. View latest additions or suggest a question to the XpertHR editorial team.
Is an employer at liberty to determine its own levels of pay? Who is eligible for the national minimum wage? What is the current rate for the national minimum wage? How should employers calculate the amount payable under the national minimum wage? How old must a worker be to qualify for the main rate of the national minimum wage? Can benefits in kind count towards the national minimum wage? Is it permissible for a salary sacrifice arrangement to reduce an employee's pay to below the level of the national minimum wage? Does an employer need to provide evidence that it is meeting the requirements of the national minimum wage? Where sales people are employed on a commission-only basis, is their employer obliged to pay the national minimum wage if their commission over a period falls below this? Are employers required to pay apprentices the national minimum wage? Are interns entitled to the national minimum wage? Can an intern waive his or her right to be paid the national minimum wage? Are students undertaking work experience entitled to the national minimum wage? Are employers required to pay school children on work experience the national minimum wage? What rate of the national minimum wage is payable when 1 October 2012 falls within a worker's pay reference period? What is the rate of the national minimum wage from 1 October 2012? Can employers use tips to count towards payment of the national minimum wage? Under the 1 October 2009 changes to the national minimum wage legislation are employers obliged to pass on the full value of all tips to employees?
Yes, if the employer provides an employee with housing as part of his or her job, a daily accommodation offset can be taken into account for the purposes of calculating whether or not the national minimum wage has been paid.
The daily accommodation offset rose from £4.73 to £4.82 on 1 October 2012. If the employer does not make a formal deduction in respect of accommodation, for national minimum wage calculation purposes, the sum of £4.82 per day is added to the amount actually received by the employee.
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