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Contents

Official guidance
National Minimum Wage Manual

NMWM11000 · Deductions and payments from workers

  • NMWM11010 · Effect of deductions and payments: legislative and policy objectives
  • NMWM11020 · Deductions: general approach
  • NMWM11030 · Payments from workers to employers and third parties: general approach
  • NMWM11040 · Accommodation related deductions and payments
  • NMWM11050 · Administrative charges and fees
  • NMWM11060 · Contractual deductions or payments: for conduct and discipline
  • NMWM11065 · Contractual deductions or payments: for conduct relating to ‘any other event’
  • NMWM11066 · Examples of conduct relating to ‘any other event’
  • NMWM11070 · Contractual deductions or payments: not for conduct and discipline
  • NMWM11080 · Childcare costs
  • NMWM11090 · Disclosure and Barring Service, Disclosure Scotland and Access Northern Ireland
  • NMWM11100 · Expenses
  • NMWM11110 · Travel schemes
  • NMWM11120 · Personal Protective Equipment (PPE) and other equipment the employer must legally provide
  • NMWM11130 · Purchase of goods and services from employer
  • NMWM11140 · Recovery of overpayments of wages
  • NMWM11150 · Repayment of loan or advance of pay
  • NMWM11160 · Payments and deductions made when employment ends
  • NMWM11170 · Payments from a worker to a third party
  • NMWM11180 · Deduction from worker paid by employer to a third party on worker’s behalf
  • NMWM11190 · Shares and securities
  • NMWM11200 · Transport payments and deductions
  • NMWM11210 · Tax and National Insurance deductions
  • NMWM11215 · Training costs
  • NMWM11220 · Uniforms
  • NMWM11230 · Work related fees, registrations, licenses and charges for payslips
  1. Deductions and payments from workers: contents
  2. Deductions and payments from workers: contractual deductions or payments: not for conduct and discipline

NMWM11070 | Deductions and payments from workers: contractual deductions or payments: not for conduct and discipline

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 9 to 15

See NMWM11060 for contractual deductions or payments which are linked to conduct and discipline.

See NMWM11065 for contractual deductions or payments which are linked to conduct relating to ‘any other event’.

There are other circumstances when an employer might

  • make a deduction or take a payment which is related to the worker’s contract, or

  • suggest that a deduction or payment is ‘allowable’ for National Minimum Wage purposes simply because it is ‘contractual’ or ‘legal’.

Such deductions or payments should be considered under the normal rules for deductions (NMWM11020) and payments (NMWM11030).

It should be remembered that National Minimum Wage legislation is not concerned with what an employer is allowed to deduct or take payment for, only the effect that deduction or payment might have on National Minimum Wage pay.

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