Employed students and the accommodation offset

The national minimum wage (NMW) rules allow employers who provide accommodation for workers to count it as a benefit in kind towards payment of the NMW, up to a specified limit.

This consultation sought views on the level to which higher education institutions (HEIs) can provide accommodation to students and also employ them part-time. It asked whether, and if so how and in what circumstances, HEIs should be excluded from the accommodation offset rules. It also seeks input relating to further education colleges and asks whether they should be included in any change to the law.