Rate of record
Accommodation offset: £11.10 per day
The accommodation offset is the only employer-provided benefit that counts toward NMW pay. From 1 April 2026 the daily cap is £11.10.
The offset, in numbers
- £11.10 per day for 2026/27gov.uk
- £77.70 per 7-day week
- £310.80 per 28-day period
- £4,052 per year
How the offset works
If an employer provides accommodation, the value can either be ignored (free housing, NMW unaffected) or counted up to the offset cap (rent charged, but only the portion within the cap counts as pay). Rent charged above the cap reduces pay for NMW purposes pound-for-poundgov.uk.
Utilities and council tax
Utilities, council tax and meals tied to the housing arrangement are bundled inside the same offset cap. A separate utility-only deduction for a worker not housed by the employer has no offset and any deduction breaches NMW pound-for-pound.
When is the offset cap most relevant?
Live-in pub roles, agricultural seasonal housing, residential care, hotel housekeeping with live-in rooms, university and language-school internships. In each, the employer must run the offset arithmetic against the NMW floor for the band - or risk arrears and a 200% penalty.