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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Deductions and payments from workers: contents

  1. NMWM11010
    Deductions and payment from workers - effect of deductions and payments: legislative and policy objectives
  2. NMWM11020
    Deductions and payments from workers: deductions - general approach
  3. NMWM11030
    Deductions and payments from workers: payments from workers to employers and third parties - general approach
  4. NMWM11040
    Deductions and payments from workers: accommodation related deductions and payments
  5. NMWM11050
    Deductions and payments from workers: administrative charges and fees
  6. NMWM11060
    Deductions and payments from workers: contractual deductions or payments - for conduct and discipline
  7. NMWM11065
    Deductions and payments from workers: contractual deductions or payments - for conduct relating to ‘any other event’
  8. NMWM11066
    Deductions and payments from workers: examples of conduct relating to ‘any other event’
  9. NMWM11070
    Deductions and payments from workers: contractual deductions or payments - not for conduct and discipline
  10. NMWM11080
    Deductions and payment from workers: childcare costs
  11. NMWM11090
    Deductions and payments from workers: disclosure and barring service, Disclosure Scotland and Access Northern Ireland
  12. NMWM11100
    Deductions and payments from workers - expenses
  13. NMWM11110
    Deductions and payments from workers: travel schemes
  14. NMWM11120
    Deductions and payments from workers: Personal Protective Equipment (PPE) and other equipment the employer must legally provide
  15. NMWM11130
    Deductions and payments from workers: purchase of goods and services from employer
  16. NMWM11140
    Deductions and payments from workers: recovery of overpayments of wages
  17. NMWM11150
    Deductions and payments from workers: repayment of loan or advance of pay
  18. NMWM11160
    Deductions and payments from workers: payments and deductions made when employment ends
  19. NMWM11170
    Deductions and payments from workers: payments from a worker to a third party
  20. NMWM11180
    Deductions and payments from workers: deduction from worker paid by employer to a third party on worker’s behalf.
  21. NMWM11190
    Deductions and payments from workers: shares and securities
  22. NMWM11200
    Deductions and payments from workers: transport payments and deductions
  23. NMWM11210
    Deductions and payments from workers: Tax & National Insurance deductions
  24. NMWM11215
    Deductions and payments from workers: training costs
  25. NMWM11220
    Deductions and payments from workers: uniforms
  26. NMWM11230
    Deductions and payments from workers: work related fees, registrations and licenses