NMWM09260 - Pay reference periods and elements of pay: pension payments

Relevant legislation

The legislation that applies to this page is as follows:

• National Minimum Wage Regulations 2015, regulation 10(b)

Payments made by an employer to a worker by way of a pension are not payments for National Minimum Wage purposes and are therefore not included in a worker’s total remuneration (NMWM09050) for National Minimum Wage pay purposes.

Where a worker asks his employer to deduct and pay contributions to a pension on his behalf: see (NMWM11180).