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National minimum wage: National minimum wage deductions

This report relates to 1 case(s)

  • expand disabled

    Commissioners for HM Revenue & Customs v Leisure Employment Services Ltd EAT/0106/06 (0 other reports)

Sums deducted from the pay of workers living in employer-provided accommodation to offset the cost of utility bills cannot be counted as part of their wages for the purposes of establishing if they are receiving the minimum wage.