Skip to content
Solved
SearchBrowse
Sign in

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: Disclosure and Barring Service, Disclosure Scotland and Access Northern Ireland

NMWM11090 | Deductions and payments from workers: Disclosure and Barring Service, Disclosure Scotland and Access Northern Ireland

From HM Revenue & Customs · National Minimum Wage Manual

Relevant legislation
England and Wales - Disclosure and Barring Service checks
Scotland - Protection of Vulnerable Groups checks
Northern Ireland - Access Northern Ireland checks

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Regulations 2015, regulation 12(1)

England and Wales - Disclosure and Barring Service checks

The fee for a Disclosure and Barring Service Bureau check (sometimes known as a DBS check and formerly known as a CRB check) is the liability of the individual upon whom that check is being undertaken. Any deduction made from the worker’s pay to pay for this check on his behalf will NOT therefore reduce National Minimum Wage pay since it is paid over by the employer to a third party to meet the liability of the worker (NMWM11180).

The cost of a Disclosure and Barring Service check is NOT considered an expense for National Minimum Wage purposes (NMWM11100), since it is a requirement for securing the employment and, unlike an expense, it does not arise from performing the job itself.

If the worker makes a payment to the employer to cover the cost of the Disclosure and Barring Service, the amount of the payment will not need to be reduced from the worker’s National Minimum Wage pay.

If the employer imposes an administrative charge for handling the application or passes on a third-party fee to the worker that is separate to the cost of the DBS check, the amount of the charge or fee will reduce the worker’s National Minimum Wage pay (NMWM11050).

If the worker is not charged for a Disclosure and Barring Service check but the employer pays the cost directly to a third party on behalf of the worker and does not seek to recover the cost, the amount paid does not count towards National Minimum Wage pay as it is not a payment being made to the worker (NMWM09060).

Top of page

Scotland - Protection of Vulnerable Groups checks

In February 2011 a system for checks was introduced in Scotland; Protections of Vulnerable Groups (PVG) Checks. The cost of individual registration in the scheme lies with the individual so:-

  • any deduction from a worker’s pay to meet the cost of the registration on the worker’s behalf

or

  • any payment made to the employer to meet the cost of registration on the worker’s behalf

will NOT reduce National Minimum Wage pay. If the employer imposes an administrative charge for handling the registration, see NMWM11050.

This does not apply to employer costs associated with the PVG scheme. For example, the employer may need to request a PVG scheme record or PVG scheme record update. The liability for the cost of these checks lies with the employer. If these costs are passed on to the worker either by deduction or payment then the deduction or payment will reduce National Minimum Wage pay.

Top of page

Northern Ireland - Access Northern Ireland checks

Access Northern Ireland applications for disclosure are the individual’s liability so any deduction for a worker’s pay or any payment made to the employer by the worker to meet the cost of an application on the worker’s behalf will NOT reduce National Minimum Wage pay. If the employer imposes an administrative charge for handling the application, see NMWM11050. This does not apply to employer costs associated with the Access Northern Ireland Scheme. For example, the employer needs to register with the scheme. The liability for the cost of registration lies with the employer. If these costs are passed on to the worker either by deduction or payment then the deduction or payment will reduce National Minimum Wage pay.

Other work-related fees may not be treated the same, it will depend on the nature of the charge and the arrangement between the parties. For guidance on how to consider other fees and charges see NMWM11230.

For general advice on how deductions and payments from workers affect National Minimum Wage pay, see NMWM11020 and NMWM11030.

PreviousNext
PrivacyTerms