NMWM11210 - Deductions and payments from workers: Tax and National Insurance deductions
Relevant legislation
The legislation that applies to this page is as follows:
- National Minimum Wage Regulations 2015, regulations 12(1)
Deductions made by the employer for tax and National Insurance contributions due to be paid by the worker will not reduce the calculation of National Minimum Wage pay provided they are paid over to HM Revenue and Customs on behalf of the worker.
For 바카라 사이트śnet pay arrangements바카라 사이트ť, 바카라 사이트śgrossing up schemes바카라 사이트ť, and payment of tax refunds, see NMWM09220.