Employers are allowed to provide living quarters to their employees and may deduct the cost of the meals that are supplied from an employee's paycheck, even if the deduction reduces the employee's pay to below minimum wage. The employer cannot charge the same amount charged to the public for use of the resort facility, however, as the amount deducted must reflect the cost to the employer without making any profit. Some employees may value being able to stay in on-site living quarters at cost, and may choose to have that cost deducted from their paychecks, because it is more convenient to do so. Similarly, the employer may arrange for transportation and charge employees the actual cost of transportation, rather than the market value.
However, if the facilities or transportation are for the employer's benefit, they may not be credited against the minimum wage. For example, if an employer requires employees to sleep on-site so that they can take emergency calls, the cost of your lodging may not be credited against the minimum wage. Or if you offer to arrive at the facility by making your own transportation arrangements, but the employer does not allow this because they want to conduct training along the way, then the transportation is for the employer's benefit and cannot be credited against the minimum wage. (If work-related business is transacted during the trip, you may also be entitled to be paid for travel time. See our site's work time page for additional information.)