Updated August 2026
Reviewed by Experts April 2026 — accommodation offset £10.64/day
Accommodation Offset Calculator 2026/27
If your employer provides accommodation, they can count up to £10.64 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 (£10.64/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.
Accommodation Offset Calculator
Calculate accommodation offset for 2026. HMRC limits: £10.96/day, £76.71/week.
Your Pay Details
Employers cannot charge more than the offset limit for accommodation. Any excess reduces your pay for NMW purposes. Source: GOV.UK
2026/27 Accommodation Offset Rates
| Scenario | Amount |
|---|---|
| Daily offset rate | £10.64 |
| Weekly offset (7 days) | £74.48 |
| Weekly offset (5 days) | £53.20 |
| Employer charges more than offset | Excess reduces NMW pay |
| Accommodation is free | Offset added to your pay |