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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
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Pay reference periods & elements of pay - awards by a court or tribunal

Relevant legislation

The legislation that applies to this page is as follows:

For pay reference periods commencing

* on or after 6 April 2015; National Minimum Wage Regulations 2015, regulation 10(c)
* before 6 April 2015; National Minimum Wage Regulations 1999, regulation 8(c)

Any payment of an award made by a court or tribunal or to settle proceedings which might be brought before a court, does not count towards a worker’s total remuneration (NMWM09050) for national minimum wage purposes, except where the amount is due under the worker’s contract.

For example: an amount paid in respect of a discrimination claim would not be regarded as a payment for national minimum wage purposes, but an amount of pay owed under an employment contract would count.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

See also payments linked to leaving (NMWM09200) and payments made after the end of the employment (NMWM09030).