NMWM09130 - Pay reference periods and elements of pay: benefits in kind (excluding accommodation)
Relevant legislation
»Ê¹ÚÌåÓýapp legislation that applies to this page is as follows:
- National Minimum Wage Regulations 2015, regulation 10
Benefits in kind do not count for National Minimum Wage purposes (NMWM09060). This applies even where a monetary value can be placed on the benefit, or when the benefit consists of vouchers, stamps or similar documents (NMWM09350).
»Ê¹ÚÌåÓýapp only exception to this is where the employer is regarded as providing living accommodation (NMWM10040) when special rules apply.