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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Deductions and payments from workers: recovery of overpayments of wages

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, regulations 12(2)(c)
* before 6 April 2015; National Minimum Wage Regulations 1999, regulations 33(c) & 35(c) 

Where an employer has accidentally overpaid wages and subsequently recovers the overpayment from the worker, the recovery will not reduce national minimum wage pay. This applies when the recovery is made either by deductions from a worker’s pay or by a payment made to the employer from the worker.