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HMRC internal manual

National Minimum Wage Manual

Pay reference periods & elements of pay: overpayment of wages

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Regulations 2015, regulations 9 & 12(2)(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).