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GN25-01 Minimum Wages Accommodation Offset and Additional Charges

Written by Roberta Sacaloff. First published on 2 Apr 2025, and most recently revised on 4 Apr 2025.

This updated Guidance Note provides a summary of the legal issues regarding the national minimum wage. It also covers the position 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.

GN25-01 Minimum Wages Accommodation Offset and Additional Charges

Guidance Note
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