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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: awards by a court or tribunal

NMWM09120 | Pay reference periods and elements of pay: awards by a court or tribunal

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 10(c)

Any payment of an award made by a court or tribunal or to settle proceedings which might be brought before a court, does not count towards a worker’s total remuneration (NMWM09050) for National Minimum Wage purposes, except where the amount is due under the worker’s contract.

For example: an amount paid in respect of a discrimination claim would not be regarded as a payment for National Minimum Wage purposes, but an amount of pay owed under an employment contract would count.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

See also payments linked to leaving (NMWM09200) and payments made after the end of the employment (NMWM09030).

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