Wages can be complex and different elements of pay affect the National Minimum Wage differently.
Misunderstanding of what can be included in minimum wage calculations is a common cause of underpayment – even amongst employers who think they are paying minimum wage rates, or above.
HMRC is offering three live webinars, covering elements of pay that cause the most confusion to employers.
National Minimum Wage – Elements of Pay
Information from Gary Henderson, National Minimum Wage Team