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HMRC internal manual

National Minimum Wage Manual

Pay reference periods & elements of pay: staff suggestion schemes

Relevant legislation

The legislation that applies to this page is as follows:

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

A payment of an award from a staff suggestion scheme is not a payment for national minimum wage purposes and so does not count towards a worker’s total remuneration (NMWM09050) and is not taken into account when calculating national minimum wage pay.