NMWM10120 - Accommodation and accommodation offset: when is accommodation regarded as living accommodation? Example 1: board and lodging in bed and breakfast accommodation
Example 1
An employer sends his worker on a mandatory training course for a week away from home. »Ê¹ÚÌåÓýapp employer pays for the worker to stay in bed and breakfast accommodation and pays the worker a subsistence allowance to cover the cost of lunch and supper. At his lodgings, the worker has an en-suite bathroom and tea and coffee making facilities in his room. He eats breakfast in the communal dining room and buys his other meals at a nearby café.
Comment
»Ê¹ÚÌåÓýapp employer is paying for accommodation which includes the provision of a bed and bathroom facilities this means the accommodation could be regarding as living accommodation (NMWM10100). »Ê¹ÚÌåÓýapp fact that the employer is covering the cost of all the worker’s meals is not a factor that needs to be taken into account when considering whether or not the accommodation is living accommodation.