Accommodation clause

This clause may be inserted where an employee is required to live on site for the better performance of their duties.

Further information

Provision of accommodation will be regarded as a benefit, and therefore part of remuneration. However, if the employee is required to live on site for the better performance of their duties, it may not be taxable.

Note that with regard to calculating whether the employee has been paid the relevant national minimum wage, the provision of accommodation can only be taken into account up to a certain set amount, see https://www.gov.uk/national-minimum-wage-accommodation/rates for the latest figure.