NMWM09110 - Pay reference periods and elements of pay: accommodation and accommodation related payments
Relevant legislation
Accommodation
Accommodation related payments
Relevant legislation
The legislation that applies to this page is as follows:
- National Minimum Wage Regulations 2015, regulations 9 to 16
Accommodation
Special rules apply when living accommodation is provided by the employer to the worker (NMWM10040). This can happen in a variety of circumstances, not just when the employer is the worker바카라 사이트™s landlord. It is important to apply the special rules carefully to establish if the employer is regarded as providing living accommodation to the worker.
If the accommodation is not living accommodation (NMWM10100) and/or is not regarded as provided by the employer (NMWM10040), then the accommodation offset rules will not apply.
Accommodation related payments
Employers sometimes provide other accommodation-related payments and allowances to their workers either as a monetary payment to the worker via the payroll, by paying a third party or as a benefit. These must be considered on their own merits.
This would include situations where:
- the employer pays a bill to cover a worker바카라 사이트™s liability such as for council tax, water rates or a TV licence (NMWM09130);
- the worker pays a charge which is the employer바카라 사이트™s liability, such as installing a landline required in connection with the employment (NMWM09170);
- the employer pays for something the person needs to do their job, such as broadband access (NMWM09170);
- the employer provides a benefit (NMWM09130) such as a television or electricity;
- the employer pays an amount as an allowance (NMWM09090), such as an 바카라 사이트śaccommodation allowance바카라 사이트ť or a relocation allowance;
- The employer pays a regular amount as an element of pay, such as London Weighting (NMWM09090), a housing allowance or an amount to live close to work.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
If a worker makes payment to his employer or a third party in respect of living accommodation, or the employer deducts such sums from the worker바카라 사이트™s pay, see (NMWM11040).