You can attribute a value to accommodation, when calculating whether your employees receive the minimum wage, but the value has to be calculated by a formula: £4.46 from 1 October 2008 (previously £4.30) for each day that the accommodation is provided. If the accommodation you are providing is worth more than that, you will either have to take the loss or ask the employees to make a contribution - either way, the excess cannot be counted towards the minimum wage.
