NMWM09000 - Pay reference periods and elements of pay: contents
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NMWM09010What is a pay reference period?
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NMWM09020How long is a pay reference period?
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NMWM09030Payments made after the last day of work
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NMWM09040The concept of National Minimum Wage pay
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NMWM09050National Minimum Wage pay: calculating a worker’s total remuneration in a pay reference period
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NMWM09060National Minimum Wage pay: payments from the employer to the worker which count as remuneration
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NMWM09070National Minimum Wage pay: reductions from a worker’s total remuneration
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NMWM09080Payments in respect of absences
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NMWM09090What is an allowance for National Minimum Wage purposes?
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NMWM09100Allowances: the effect on National Minimum Wage pay
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NMWM09110Accommodation and accommodation related payments
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NMWM09120Awards by a court or tribunal
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NMWM09130Benefits in kind (excluding accommodation)
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NMWM09140Bonuses
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NMWM09145Salary premium for salaried hours work
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NMWM09150Commission
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NMWM09160Dividends
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NMWM09170Expenses paid to the worker by the employer
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NMWM09175Tax free payments for travel from home to a temporary workplace
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NMWM09180Holiday pay
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NMWM09190Incentive pay
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NMWM09200Payments linked to leaving employment
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NMWM09205Payments made by the employer at and after the end of the employment
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NMWM09210Loan or advance of wages
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NMWM09220”Net pay” arrangements
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NMWM09230Overpayment of wages
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NMWM09240Overtime payments
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NMWM09250Payments made in one pay reference period but treated as made in another
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NMWM09260Pension payments
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NMWM09270Premium rates of pay including shift premia: time work
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NMWM09280Premium rates of pay including shift premia: output work
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NMWM09290Redundancy pay
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NMWM09300Salary sacrifice
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NMWM09310Shares and securities
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NMWM09320Statutory payments
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NMWM09330Staff suggestion schemes
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NMWM09340Tips, gratuities, service charges and cover charges
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NMWM09350Vouchers, stamps and similar documents