In the conditions of high competition for qualified personnel, renting housing for employees becomes an effective tool for attracting and retaining personnel. This approach is especially relevant for companies and institutions operating in regions with a shortage of housing infrastructure or when hiring shift workers. Providing an apartment or compensating for its rental costs helps reduce the stress of moving, increases employee loyalty and makes the job offer more attractive.

In this article, we will consider what renting housing for employees on outsoursing is, how compensation and payment of rent are regulated, what tax consequences need to be taken into account and what practical steps an employer can take to effectively implement the program.