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GN26-10 Minimum Wages, Accommodation Offset and Additional Charges
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The purpose of this Guidance Note is to provide a summary of the law and issues relating to payment of the national minimum wage.
Published on 1 Apr 2026
- Authors
- Roberta Sacaloff
- Strapline
- The purpose of this Guidance Note is to provide a summary of the law and issues relating to payment of the national minimum wage. It also covers providing employees with living accommodation, including where rent is charged and/or the employer makes certain charges, for example for utilities.
- Title
- GN26-10 Minimum Wages, Accommodation Offset and Additional Charges