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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Pay Reference Periods & Elements of Pay: contents

  1. NMWM09010
    What is a pay reference period?
  2. NMWM09020
    How long is a pay reference period?
  3. NMWM09030
    Payments made after the last day of work
  4. NMWM09040
    The concept of national minimum wage pay
  5. NMWM09050
    National minimum wage pay – calculating a worker’s total remuneration in a pay reference period
  6. NMWM09060
    National minimum wage pay - payments from the employer to the worker which count as remuneration
  7. NMWM09070
    National minimum wage pay – reductions from a worker’s total remuneration
  8. NMWM09080
    Payments in respect of absences
  9. NMWM09090
    What is an allowance for national minimum wage purposes
  10. NMWM09100
    Allowances – effect on national minimum wage pay
  11. NMWM09110
    Accommodation & accommodation related payments
  12. NMWM09120
    Awards by a court or tribunal
  13. NMWM09130
    Benefits in kind – (excluding accommodation)
  14. NMWM09140
  15. NMWM09150
  16. NMWM09160
  17. NMWM09170
    Expenses paid to the worker by the employer
  18. NMWM09175
    Tax free payments for travel from home to a temporary workplace
  19. NMWM09180
    Holiday pay
  20. NMWM09190
    Incentive pay
  21. NMWM09200
    Payments linked to leaving employment
  22. NMWM09205
    Payments made by the employer at the end of the employment
  23. NMWM09210
    Loan or advance of wages
  24. NMWM09220
    ”Net pay” arrangements
  25. NMWM09230
    Overpayment of wages
  26. NMWM09240
    Overtime payments
  27. NMWM09250
    Payments made in one pay reference period but treated as made in another
  28. NMWM09260
    Pension payments
  29. NMWM09270
    Premium rates of pay, including shift premia – time work
  30. NMWM09280
    Premium rates of pay – output work
  31. NMWM09290
    Redundancy pay
  32. NMWM09300
    Salary sacrifice
  33. NMWM09310
    Shares & securities
  34. NMWM09320
    Statutory payments
  35. NMWM09330
    Staff suggestion schemes
  36. NMWM09340
    Tips, gratuities, service charges and cover charges
  37. NMWM09350
    Vouchers, stamps and similar documents