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HMRC internal manual

National Minimum Wage Manual

The National Minimum Wage Manual (NMWM) provides technical guidance regarding the entitlement and enforcement of the national minimum wage. Where appropriate, the guidance identifies the relevant legislation, mainly the National Minimum Wage Act 1998 and the National Minimum Wage Regulations 2015. The 2015 Regulations came into force on 6 April 2015 and are re-make the National Minimum Wage Regulations 1999 without changing the rules or policy behind them. For those staff familiar with the 1999 Regulations, the former regulations are included alongside the 2015 Regulations. However, when making reference to specific regulations staff should use the 2015 Regulations, even if referring to matters occurring prior to 6 April 2015.