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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Pay reference periods & elements of pay: overtime payments

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(j)
* before 6 April 2015; National Minimum Wage Regulations regulation 31 (1)(c) 

Overtime payments should be included in worker’s total remuneration (NMWM09050) when calculating national minimum wage pay.

However, for time workers, where payments are made at a premium rate above the worker’s lowest hourly rate in a particular pay reference period, adjustments must be made when calculating national minimum wage pay (NMWM09270).

Similar adjustments are made for output workers (NMWM09280).