You cannot deduct from the minimum wage for meals and lodging unless the employee authorized a deduction in writing and actually uses the meals and lodging.

If, as a condition of employment, the employee must live at the place of employment or occupy quarters you own or which are under your control, then you cannot charge rent in excess of the values listed in the following table.

Read about 2026 legislation.

The minimum wage order limits the extent to which meals and lodging can be credited against the minimum wage. The meal and lodging credits increased on January 1, 2026, when the new minimum wage became effective.

Lodging	Credit Amount as of January 1, 2026 All Employers, Regardless of Number of Employees
Room occupied alone	$79.46/week
Room shared	$65.59/week
Apartment — two-thirds of the ordinary rental value and in no event more than	$954.43/month
Where a couple are both employed by the employer, two-thirds of the ordinary rental value and in no event more than	$1,411.85/month

Meals	Credit Amount as of January 1, 2026: All Employers, Regardless of Number of Employees
Breakfast	$6.10
Lunch	$8.42
Dinner	$11.28

You can charge a resident manager of an apartment house up to two-thirds of the fair market rental value of the apartment supplied to the manager pursuant to a voluntary written agreement. If you do so, you can't use credit for the apartment to meet your minimum wage obligation to the manager.1

1. Lab. Code sec. 1182.8

Meals and Lodging

Lodging

Credit Amount as of January 1, 2026 All Employers, Regardless of Number of Employees

Meals

Credit Amount as of January 1, 2026: All Employers, Regardless of Number of Employees

Deductions from Wages