Help guide
Accommodation offset and minimum wage
Accommodation can change the pay counted for minimum wage checks. This guide explains the offset cap, why free accommodation can help, and when charges can push effective pay below the legal floor.
The daily offset cap
The calculator uses a daily accommodation offset of £11.10 per day for April 2026 checks. That figure is used when employer-provided accommodation needs to be counted in a minimum wage audit.
How it affects pay
- Free employer accommodation can increase the pay counted
- Charges above the offset reduce the pay counted
- The effect is measured against the worker's pay reference period
Where to verify the rule
HMRC's guidance on calculating minimum wage explains how accommodation fits into the compliance test.
Open HMRC calculation guidance