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  1. Home
HMRC internal manual

National Minimum Wage Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
27 June 2022 - See all updates

Summary

This manual provides technical guidance regarding the entitlement and enforcement of the National Minimum Wage.

Contents

  1. NMWM00010
    Data protection
  2. NMWM01000
    History of National Minimum Wage and overview of legislation: contents
  3. NMWM02000
    Roles and Responsibilities: contents
  4. NMWM03000
    National Minimum Wage rates: contents
  5. NMWM04000
    Status: contents
  6. NMWM05000
    Entitlement to National Minimum Wage: contents
  7. NMWM06000
    Specific occupations and special groups: contents
  8. NMWM07000
    Types of Work: contents
  9. NMWM08000
    Working time: contents
  10. NMWM09000
    Pay reference periods and elements of pay: contents
  11. NMWM10000
    Accommodation and Accommodation Offset: contents
  12. NMWM11000
    Deductions and Payments from Workers: contents
  13. NMWM12000
    Records, evidence, powers and offences: contents
  14. NMWM13000
    Issuing Notices of Underpayment: contents
  15. NMWM14000
    After Notice of Underpayment issued: contents
  16. NMWM15000
    Enforcement and proceedings: contents
  17. NMWM16000
    Disclosure of information: contents

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