Commentary

(b) Benefits in kind

Division BI Pay
| Commentary

(b) Benefits in kind

| Commentary

(b)     Benefits in kind

The general rule is that 'benefits in kind' (other than accommodation) are not to be taken into account when calculating whether the national minimum wage has been paid: see NMWR SI 2015/621 reg 10. This is in accordance with a recommendation in the first report of the Low Pay Commission. For these purposes it makes no difference whether a value is attached to such benefits (see NMWR SI 2015/621 reg 10(f), (g)) and therefore the value of benefits as diverse as company cars, free gym membership, luncheon vouchers, car parking and free

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