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NMWM09290 | Pay reference periods and elements of pay: redundancy pay

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(d)

Payments attributable to a worker’s redundancy are not regarded as payments for National Minimum Wage purposes and do not count towards a worker’s total remuneration (NMWM09050).

For the treatment of other payments linked to leaving employment see (NMWM09200).