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Contents

Official guidance
National Minimum Wage Manual

NMWM09000 · Pay reference periods and elements of pay

  • NMWM09010 · What is a pay reference period?
  • NMWM09020 · How long is a pay reference period?
  • NMWM09030 · Payments made after the last day of work
  • NMWM09040 · The concept of National Minimum Wage pay
  • NMWM09050 · National Minimum Wage pay: calculating a worker’s total remuneration in a pay reference period
  • NMWM09060 · National Minimum Wage pay: payments from the employer to the worker which count as remuneration
  • NMWM09070 · National Minimum Wage pay: reductions from a worker’s total remuneration
  • NMWM09080 · Payments in respect of absences
  • NMWM09090 · What is an allowance for National Minimum Wage purposes?
  • NMWM09100 · Allowances: the effect on National Minimum Wage pay
  • NMWM09110 · Accommodation and accommodation related payments
  • NMWM09120 · Awards by a court or tribunal
  • NMWM09130 · Benefits in kind (excluding accommodation)
  • NMWM09140 · Bonuses
  • NMWM09145 · Salary premium for salaried hours work
  • NMWM09150 · Commission
  • NMWM09160 · Dividends
  • NMWM09170 · Expenses paid to the worker by the employer
  • NMWM09175 · Tax free payments for travel from home to a temporary workplace
  • NMWM09180 · Holiday pay
  • NMWM09190 · Incentive pay
  • NMWM09200 · Payments linked to leaving employment
  • NMWM09205 · Payments made by the employer at and after the end of the employment
  • NMWM09210 · Loan or advance of wages
  • NMWM09220 · "net pay" arrangements
  • NMWM09230 · Overpayment of wages
  • NMWM09240 · Overtime payments
  • NMWM09250 · Payments made in one pay reference period but treated as made in another
  • NMWM09260 · Pension payments
  • NMWM09270 · Premium rates of pay including shift premia: time work
  • NMWM09280 · Premium rates of pay including shift premia: output work
  • NMWM09290 · Redundancy pay
  • NMWM09300 · Salary sacrifice
  • NMWM09310 · Shares and securities
  • NMWM09320 · Statutory payments: Sick Pay, Maternity Pay, Paternity Pay, Adoption Pay, Shared Parental Pay and Parental Bereavement Pay
  • NMWM09330 · Staff suggestion schemes
  • NMWM09340 · Tips, gratuities, service charges and cover charges
  • NMWM09350 · Vouchers, stamps and similar documents
  1. Pay reference periods and elements of pay: contents
  2. Pay reference periods and elements of pay: payments made after the last day of work

NMWM09030 | Pay reference periods and elements of pay: payments made after the last day of work

From HM Revenue & Customs · National Minimum Wage Manual

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Regulations 2015, regulation 9(1)(d)

Where a worker’s contract terminates, any payments made by the employer to the worker in the calendar month immediately following the date of termination, shall be treated for the purposes of calculating National Minimum Wage pay and ensuring National Minimum Wage rates have been paid, as if they were paid in the worker’s final pay reference period.

For example: if a contract terminates on 15 July, any payments paid before 16 August will be treated as if they were paid in the final pay reference period.

This applies even when the worker has a pay reference period of less than a month (i.e., a week).

See (NMWM09050) for payments made in later pay reference periods where employment is continuing.

See (NMWM11160) deductions and payments in the month following termination of contract.

See (NMWM09200) Payments linked to leaving.

See (NMWM09205) for the treatment of common payments made by the employer at the end of the employment.

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