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HMRC internal manual

National Minimum Wage Manual

Pay reference periods & elements of pay: redundancy pay

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Regulations 2015, regulation 10(d)

Payments attributable to a worker’s redundancy are not regarded as payments for national minimum wage purposes and do not count towards a worker’s total remuneration (NMWM09050).

For the treatment of other payments linked to leaving employment see (NMWM09200).