National Minimum Wage and National Living Wage - calculating minimum wage pay

Deductions not connected to a worker's employment or for the employer's benefit

Guide

A worker may want you to deduct other sums from their pay that they are liable to pay to other people - for example - their trade union subscription or pension contribution.

These deductions do not reduce minimum wage pay provided the amounts are not expenditure required in connection with the worker's employment or for your own use or benefit.