Pay reference periods & elements of pay: pension payments
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(b) * before 6 April 2015; National Minimum Wage Regulations 1999 regulation 8(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).