Student accommodation

Employed students and the accommodation offset

By Payroll-help

The national minimum wage (NMW) rules allow employers who provide accommodation for workers to include it, up to a specified limit, as a benefit in kind towards payment of the NMW.  The current limit is £4.61 per day, or £32.37 for a full week. On 18 January, the Department for Business, Innovation and Skills (BIS) [...]

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Payroll Update 2013