Accommodation Offset Calculator 2026/27
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)
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.
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 |
About this guide
This calculator is maintained by UKMinimumWage.co.uk using published GOV.UK rates for 2026/27. Last updated August 2026. This site is not HMRC-endorsed.