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HMRC internal manual

National Minimum Wage Manual

Pay reference periods & 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).