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Whether deduction to be treated as reducing wage - Revenue and Customs Commissioners v Ant Marketing Ltd [EAT] 24.10.19 (Unreported)

Where employees lived in residential accommodation provided by a separate company owned by the employer and opted for their rent to be deducted from their wages, those deductions were not treated as reducing the amount of pay received by the employees for the purposes of the National Minimum Wage Act 1998. The costs of mandatory training of new employees were classed as "expenditure in connection with employment" for the purposes of the National Minimum Wage Regulations 2015 reg.13(a) even though deductions from wages made in respect of those costs were contingent on whether the employee left within 12 months of starting their employment.
Category: Employment » Minimum wage. Area(s) of law: Employment.
Source: UKEAT/0051/19/OO.

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