GN06-24 Minimum Wages Accommodation Offset and Additional Charges

The purpose of this Guidance Note is to provide a summary of the law and issues relating to payment of the national minimum wage when providing employees with living accommodation, including where rent is charged and/or the employer makes certain charges, for example for utilities. It aims to help members navigate the potential pitfalls and looks at the consequences if things go wrong.

GN06-24 Minimum Wages Accommodation Offset and Additional Charges

Guidance Note
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