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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: salary premium for salaried hours work

NMWM09145 | Pay reference periods and elements of pay: salary premium for salaried hours 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, regulations 10(o) & 21(9)

From 6 April 2020, certain payments paid in respect of basic hours to workers performing salaried hours work do not form part of a worker’s remuneration for calculating pay for minimum wage purposes.

Such payments are attributable to working:

  • at a particular time of the day,

  • on a particular day,

  • at a particular location,

  • in a particular working environment,

  • within a particular geographical area,

  • on a particular task, or

  • subject to a particular responsibility.

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