The maximum amount your employer can charge you for living accommodation while still counting your pay towards minimum wage. From 1 April 2026, it’s £11.10 per day the accommodation is provided. Charge more than this and, strictly, it starts eating into your minimum wage pay, even if your headline hourly rate looks compliant.

In practice

If your employer charges you more than the accommodation offset limit for living accommodation, the excess starts eating into your minimum wage pay, even if your headline hourly rate looks compliant on paper.

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