Subletting a room to Employee

Could anyone advice how to deal with this through Payroll? We as employer we will sublet a room to one of our employee. We want to deduct rent from his salary. What are the rules ? What I need to do?

Hi Payroll Natoora,
This is a fairly complex query and we would need to ask several follow up questions, can you please call the Employer Helpline and discuss this. Telephone number 0300 200 3200.
Employers: general enquiries
Thank you.