Accommodation Offset Calculator 2026/27

Name: UK Accommodation Offset Calculator 2026 | UKMinimumWage
Author: UKMinimumWage.co.uk

If your employer provides accommodation, they can count up to £11.10 per day towards your NMW entitlement. Enter your pay and accommodation charge to check whether you are still above minimum wage.

What is the accommodation offset?

The accommodation offset (£11.10/day for 2026/27) is the maximum an employer can count towards your NMW pay when they provide accommodation. If they charge more than this, the excess reduces your effective hourly rate. If accommodation is free, the offset is added to your pay for NMW purposes.

UK Accommodation Offset Limits (2026/27 Tax Year)

Daily Accommodation Limit £11.10

Weekly Accommodation Limit £77.70

Effective 1 April 2026. If your employer charges more than £11.10/day for accommodation, the excess must be deducted from your qualifying pay for National Minimum Wage compliance.

1. Select Age Bracket / Minimum Wage Rate

Gross Pay in Period (£)

Hours Worked in Period

Accommodation Status

Rent Charged in Period (£)

Days Provided in Period (0–7)

⚠️ ACCOMMODATION WAGE VIOLATION: Excessive rent deduction drops pay below statutory minimum.

Calculated Qualifying Hourly Pay

£11.65 / hr

Arrears Legally Owed

£42.30 / wk

Max Allowable Offset

£77.70

Rent Charged

£120.00

Excess Deduction

£42.30

Qualifying Pay

£466.10

2026/27 Accommodation Offset Rates

Scenario	Amount
Daily offset rate	£11.10
Weekly offset (7 days)	£77.70
Weekly offset (5 days)	£55.50
Employer charges more than offset	Excess reduces NMW pay
Accommodation is free	Offset added to your pay

Frequently Asked Questions

What is the accommodation offset rate for 2026/27?

The accommodation offset rate for 2026/27 is £11.10 per day (£77.70 per week). This is the maximum amount an employer can count towards your NMW pay if they provide accommodation. It applies from 1 April 2026.

Can my employer charge me more than the accommodation offset?

Yes, but any charge above £11.10/day is deducted from your pay for NMW calculation purposes. So if your employer charges £15/day, the excess £3.90 reduces your effective pay — potentially taking you below NMW.

What counts as accommodation for the NMW offset?

The accommodation offset applies to living accommodation provided by your employer — such as a room in a managed property. It does not apply to general housing benefit, meals, or other non-accommodation benefits.

Does the offset apply if accommodation is free?

Yes. If your employer provides accommodation for free, the daily offset rate (£11.10) is added to your pay for NMW calculation purposes, meaning your effective hourly rate is higher than your cash pay.

About this guide

This calculator is maintained by UKMinimumWage.co.uk using published GOV.UK rates for 2026/27. Last updated October 2026. This site is not HMRC-endorsed.