GN12-22 Minimum Wages, Accommodation Offset and Additional Charges

Written by Roberta Sacaloff. First published on April 27th, 2022, and most recently revised on May 12th, 2022.

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.

Key contact:

Roberta Sacaloff Senior Legal Adviser