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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Pay reference periods & elements of pay: overpayment of wages

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, regulations 9 & 12(2)(c)
* before 6 April 2015; National Minimum Wage Regulations 1999 regulations 30 & 33(c) 

Where an employer has made an accidental overpayment of wages, the payment should be included in the worker’s total remuneration (NMWM09050) when calculating national minimum wage pay.

Where an overpayment is discovered and subsequently deducted from national minimum wage pay, see (NMWM11140).