For a long time here at No8HR we have urged our clients who have on-farm accommodation to treat their tenancy arrangements separate to their employment arrangements. This means having separate tenancy and employment agreements, with an authorisation to deduct rent either in the IEA or separately but signed by your team member.
There are new laws impacting you as a landlord (follow this link) and getting really clear about what needs to be done as a landlord is as important as other strategies to manage risk in your business...take a read