From HMRC: What is pay for National Minimum Wage purposes?

Dear customer,

The National Minimum Wage (NMW) is more than just a pay rate, it’s a calculation. Part of that calculation includes pay, but what is pay for NMW purposes? The answer may surprise you.

Mistakes are easy to make and many employers get it wrong. HMRC’s National Minimum Wage team are offering live webinars to help you get it right.

What is pay for National Minimum Wage purposes?

Register for this webinar where we will discuss what counts as pay, what doesn’t count and what reduces pay.

You can ask questions to a panel of experts via the on-screen text box during the webinar.

For those employers who attend the webinar and believe they have made a mistake, we will be offering a call back service to provide further information and guidance to pay back arrears. The webinar will explain how to request a call back.

Yours faithfully
HM Revenue and Customs

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