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