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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Deductions and payments from workers: Tax & National Insurance deductions

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(1)
* before 6 April 2015; National Minimum Wage Regulations 1999, regulation 32(1)(b)

Deductions made by the employer for tax and National Insurance contributions due to be paid by the worker will not reduce the calculation of national minimum wage pay provided they are paid over to HM Revenue and Customs on behalf of the worker.

For “net pay arrangements”, “grossing up schemes”, and payment of tax refunds, see NMWM09220.