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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: uniforms

NMWM11220 | Deductions and payments from workers: uniforms

From HM Revenue & Customs · National Minimum Wage Manual

Relevant legislation
Required uniforms
Optional uniforms
Other charges related to uniforms

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Regulations 2015, regulations 12 & 13

Required uniforms

As a condition of employment an employer may require workers to wear specific uniforms. If the employer requires the worker to purchase specific items, such as overalls, then any deductions made from pay or payments made to the employer in respect of those items will always reduce National Minimum Wage pay.

If a worker makes a payment to a third party for required uniforms the payment will also reduce National Minimum Wage pay since it is expenditure incurred in connection with the worker’s employment, see NMWM11170.

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Optional uniforms

Where a uniform is not required or where a worker freely chooses to pay for additional items of uniform (over and above the dress requirements of the employment), any payment to the employer or a third party will not reduce National Minimum Wage pay. The worker can also arrange to purchase optional items from a third party and ask their employer to deduct the cost from their pay and pay the third party on their behalf. The deduction will not reduce the worker’s National Minimum Wage pay.

Example 1: If a hairdresser requires the workers to wear a tee shirt with the shop’s logo which are purchased from the employer. The purchase (either by payment to the employer or deduction from the worker’s pay) will reduce National Minimum Wage pay.

Example 2: If the worker in example 1 freely chooses to purchase an additional branded tee shirt from the employer, this is NOT then a requirement of the job. So, a payment for the item would not reduce National Minimum Wage pay, however a deduction from the worker’s pay would still reduce their National Minimum Wage pay.

Example 3: A hairdresser requires workers to wear a uniform consisting of any black trousers and any white tee shirt. Workers can purchase these from any shop. The cost of purchasing these items will reduce National Minimum Wage pay, since it is a specific requirement imposed on the worker by the employer.

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Other charges related to uniforms

If an employer provides a uniform, any charge the employer makes for ordinary wear and tear to that uniform will reduce the worker’s National Minimum Wage pay. However, if the worker damages the uniform, loses it or does not return it at the end of the employment (NMWM11160), the charge will not reduce National Minimum Wage pay, provided:

  • the damage, loss or non return is a result of the worker’s misconduct and

  • the charge is the result of a contractual requirement.

Example 4: A worker is required to wear an employer supplied uniform. His contract states he must return the uniform if he leaves the employment and if he does not, the cost will be deducted from his final pay. If the worker fails to return the uniform as required, the deduction will not reduce National Minimum Wage pay since it is contractual deduction relating to conduct (NMWM11060).

Uniform requirementDeduction by employerPayment from worker to employerPayment from worker to third party
Employer requires uniformReduces National Minimum Wage payReduces National Minimum Wage payReduces National Minimum Wage pay
No uniform requirementReduces National Minimum Wage pay (unless paid to a third party - see end column)Does not reduce National Minimum Wage payDoes not reduce National Minimum Wage pay
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