Can we deduct crew accommodation from posted workers' pay?

Why is this question coming up now?

Because the bed is now part of the pay audit. When a crew is sent from one country to work in another, the host country's rules on pay apply from day one, and since the revised Posted Workers Directive took effect in July 2020 those rules explicitly include two things about accommodation: the conditions of the accommodation an employer provides, and the allowances or reimbursement for travel, board and lodging when workers are away from home.

It is not a niche situation. Across the 60 bookings in our own data where we hold both the booking company's country and the property's country, 73% housed a crew for a company based in a different country from the accommodation [Bonjour Residences OS, September 2026]. That is a hint rather than proof that every one of those workers was formally posted, but it shows how often crew accommodation sits inside a cross border arrangement.

What does the EU rule actually say?

Article 3(7) of the Directive, as amended by Directive (EU) 2018/957, treats allowances specific to the posting as part of remuneration, unless they are paid in reimbursement of expenditure actually incurred on account of the posting, such as travel, board and lodging. In plain terms: what you spend housing a posted crew is a cost of the posting. It is not wages, and it cannot be used to bring someone's pay up to the host country minimum.

What happens in Germany, France and Belgium?

Germany. Section 2b of the Posted Workers Act (AEntG) allows a posting allowance to count towards pay only to the extent it is not reimbursing travel, board or lodging. If the working conditions do not say which part of the allowance is which, the law irrefutably assumes the whole allowance is expenses. German customs, which enforces the minimum wage, adds that paying part of the minimum wage in kind through board and lodging is only allowed for seasonal workers under the Minimum Wage Act, and not under the Posted Workers Act. Section 14 AEntG also makes a contractor liable, as a surety, for the net minimum pay owed by its subcontractors and their agencies down the chain.

France. Article L1262-4 of the Labour Code has included reimbursement of transport, meal and accommodation costs in the core rights of posted workers since 30 July 2020. Article R1262-8 applies the same presumption as Germany: where the employer cannot show which part of a posting allowance is pay and which is expenses, the entire allowance is treated as reimbursement and excluded from pay.

Belgium. Article 6/1 of the Law of 5 March 2002 on posted workers uses the same presumption. If the components cannot be identified, the full posting allowance is treated as paid to reimburse expenses.

Is the Netherlands different?

For now, yes. Dutch law bans deductions from the statutory minimum wage in principle, but makes an exception for housing and health insurance. An employer may withhold up to 25% of the gross minimum wage for housing, only with the worker's prior written authorisation, which can be withdrawn at any time, only for housing that is certified or provided by a housing corporation, and only if the deduction appears on the payslip.

That window is closing. On 10 September 2026 the Minister of Social Affairs and Employment told parliament the deduction option will be abolished, with 1 July 2028 as the target date, together with the planned Wet passende huurcontracten, which gives labour migrants stronger rent and tenancy protection. Any arrangement you design now for Dutch projects running into 2028 should work without the deduction.

What should bookers do differently?

• Book the accommodation as a company cost. Contract and pay for crew beds at employer level, invoiced to the employer, rather than funding them through a lump sum allowance or a deduction from pay. It is the cleanest way to show the lodging is a cost of the posting.
• If you pay an allowance, split it in writing. State in the contract which part covers accommodation and which part is pay. In Germany, France and Belgium an undefined allowance counts entirely as expenses, so it cannot be used to close a pay gap.
• Keep evidence per worker and per night. Invoices should show the address, the dates and who stayed. That is what an inspector compares with the posting declaration and the payslips.
• Ask your subcontractors how their crews are housed and paid. In Germany the contractor carries chain liability for net minimum pay, so a subcontractor that recovers rent from wages is your risk as well as theirs.
• Check the standard as well as the money. The host country's accommodation conditions apply to housing the employer provides directly or indirectly. We set out the space and facility rules by country in What accommodation standards do we have to meet for posted workers in Europe?
• Plan Dutch projects for July 2028 now. If a model relies on the 25% deduction, it has a fixed end date.

The practical shift is simple. Treat crew accommodation as a line in the project budget that you source and pay for directly, with paperwork that stands on its own, rather than as something netted off the payslip. It is the version that survives an inspection in every one of these countries.

General information, not legal advice: collective agreements can add sector specific reimbursement rules in the host country.