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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: Commission

Commission payments are payments which count as remuneration for national minimum wage purposes. This includes sales commission and incentive payments.

Because these payments can be in respect of pay reference periods earlier than the one in which they are paid, care must be taken to ensure they are included in the correct pay reference period when calculating national minimum wage pay (NMWM09050).

If an employer makes a deduction to recover commission payments made in previous months, the payment must be considered in the same way as any other deduction (NMWM11020).

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

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM07020(This content has been withheld because of exemptions in the Freedom of Information Act 2000)