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We have produced produced a quick guide to Minimum Wage setting out the offsets for accommodation and food and accommodation for non Trainees.
For details about Trainees please see this Guide which has been produced by Employment Social Security and Housing.
Minimum Wage applies to all employees who are no longer required to attend compulsory education (30 June each year).
Minimum Wage increases on 1 April 2026 to £13.59 per hour and applies to all employees who have reached the statutory school leaving age (30 June).
Year 1 trainee rate, start date on or after 1 September 2025 £10.50
Maximum weekly offset for accommodation only on full minimum wage £152.60
Maximum weekly offset for accommodation and food on full minimum wage is £203.35
Trainee rate maximum weekly offset for accommodation only is £117.95
Trainee rate maximum weekly offset for accommodation and food (trainee rate) is £157.15
If an employer provides accommodation or meals, they can count part of that value toward an employee’s wage - but only up to:
Maximum weekly offset for accommodation only on full minimum wage £152.60
Maximum weekly offset for accommodation and food on full minimum wage is £203.35
Trainee rate maximum weekly offset for accommodation only is £117.95
Trainee rate maximum weekly offset for accommodation and food (trainee rate) is £157.15
1 April 2026Important:
Employers must keep clear records to prove they are paying at least the minimum wage. These should include:
Records must be kept for 10 years and can be stored electronically.
Employees must receive a written itemised payslip on or before each payday. If not, they can apply to the Tribunal and may be awarded up to 8 weeks’ pay.
If an employee believes they have been underpaid:
If the Tribunal agrees:
Some groups are excluded from minimum wage rules, including:
The Minimum Wage guidance note has sets out the offsets for accommodation and food and accommodation for non Trainees.
For details about Trainees please see this Guide which has been produced by Employment Social Security and Housing.
Whether you have a quick question or need help with a complex issue, we’re here to support you.
Call or email us for clear, confidential advice our calls are recorded for training purposes.
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