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NMWM09000 | Pay reference periods and elements of pay: contents

From HM Revenue & Customs · National Minimum Wage Manual

Contents38 entries

  1. NMWM09010Pay reference periods and elements of pay: what is a pay reference period?
  2. NMWM09020Pay reference periods and elements of pay: how long is a pay reference period?
  3. NMWM09030Pay reference periods and elements of pay: payments made after the last day of work
  4. NMWM09040Pay reference periods and elements of pay: the concept of National Minimum Wage pay
  5. NMWM09050Pay reference periods and elements of pay: National Minimum Wage pay: calculating a worker’s total remuneration in a pay reference period
  6. NMWM09060Pay reference periods and elements of pay: National Minimum Wage pay: payments from the employer to the worker which count as remuneration
  7. NMWM09070Pay reference periods and elements of pay: National Minimum Wage pay: reductions from a worker’s total remuneration
  8. NMWM09080Pay reference periods and elements of pay: payments in respect of absences
  9. NMWM09090Pay reference periods and elements of pay: what is an allowance for National Minimum Wage purposes?
  10. NMWM09100Pay reference periods and elements of pay: allowances: the effect on National Minimum Wage pay
  11. NMWM09110Pay reference periods and elements of pay: accommodation and accommodation related payments
  12. NMWM09120Pay reference periods and elements of pay: awards by a court or tribunal
  13. NMWM09130Pay reference periods and elements of pay: benefits in kind (excluding accommodation)
  14. NMWM09140Pay reference periods and elements of pay: bonuses
  15. NMWM09145Pay reference periods and elements of pay: salary premium for salaried hours work
  16. NMWM09150Pay reference periods and elements of pay: commission
  17. NMWM09160Pay reference periods and elements of pay: dividends
  18. NMWM09170Pay reference periods and elements of pay: expenses paid to the worker by the employer
  19. NMWM09175Pay reference periods and elements of pay: tax free payments for travel from home to a temporary workplace
  20. NMWM09180Pay reference periods and elements of pay: holiday pay
  21. NMWM09190Pay reference periods and elements of pay: incentive pay
  22. NMWM09200Pay reference periods and elements of pay: payments linked to leaving employment
  23. NMWM09205Pay reference periods and elements of pay: payments made by the employer at and after the end of the employment
  24. NMWM09210Pay reference periods and elements of pay: loan or advance of wages
  25. NMWM09220Pay reference periods and elements of pay: "net pay" arrangements
  26. NMWM09230Pay reference periods and elements of pay: overpayment of wages
  27. NMWM09240Pay reference periods and elements of pay: overtime payments
  28. NMWM09250Pay reference periods and elements of pay: payments made in one pay reference period but treated as made in another
  29. NMWM09260Pay reference periods and elements of pay: pension payments
  30. NMWM09270Pay reference periods and elements of pay: premium rates of pay including shift premia: time work
  31. NMWM09280Pay reference periods and elements of pay: premium rates of pay including shift premia: output work
  32. NMWM09290Pay reference periods and elements of pay: redundancy pay
  33. NMWM09300Pay reference periods and elements of pay: salary sacrifice
  34. NMWM09310Pay reference periods and elements of pay: shares and securities
  35. NMWM09320Pay reference periods and elements of pay: statutory payments: Sick Pay, Maternity Pay, Paternity Pay, Adoption Pay, Shared Parental Pay and Parental Bereavement Pay
  36. NMWM09330Pay reference periods and elements of pay: staff suggestion schemes
  37. NMWM09340Pay reference periods and elements of pay: tips, gratuities, service charges and cover charges
  38. NMWM09350Pay reference periods and elements of pay: vouchers, stamps and similar documents