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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Pay reference periods & elements of pay: vouchers, stamps and similar documents

Relevant legislation

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(g)
* before 6 April 2015; National Minimum Wage Regulations regulation 9(b)

The value of any voucher given to a worker by the employer is not a payment which counts towards a worker’s total remuneration (NMWM09050) for national minimum wage purposes. This includes vouchers, stamps or similar documents whether or not they can be exchanged for cash, goods or services.