The National Minimum Wage Regulations 1999

The meaning of payments

8.  References in these Regulations to payments paid by the employer to the worker are references to payments paid by the employer to the worker in his capacity as a worker before any deductions are made, excluding–

(a) any payment by way of an advance under an agreement for a loan or by way of an advance of wages;

(b) any payment by way of a pension, by way of an allowance or gratuity in connection with the worker’s retirement or as compensation for loss of office;

(c) any payment of an award made by a court or tribunal or to settle proceedings which have been or might be brought before a court or tribunal, other than the payment of an amount due under the worker’s contract;

(d) any payment referable to the worker’s redundancy;

(e) any payment by way of an award under a suggestions scheme.