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ARCHIVED: This Checklist has been archived and is not maintained. In general, this calculation looks at actual cash flows and payments between the employer and the worker (and vice versa) rather than entitlements.

For further information on the different elements of this calculation, see Practice Note: National minimum wage, in particular the section: Checking pay against the minimum.

For a checklist summarising the main issues to consider when determining whether or not someone is entitled to receive and receives the minimum wage, see: Minimum wage compliance checklist.

Pay = (A + B) - (C + D) where:

1. •

   (A) is actual payments

2. •

   (B) is deductions to be added back to the actual payments

3. •

   (C) is excluded payments and benefits

4. •

   (D) is deductions to be subtracted from the actual payment

(A) Actual payments

These are:

1. •

   actual payments made in the pay reference period (including pay and expenses)

2. •

   actual payments made in the following pay reference period which are referable to the pay reference period (including pay and expenses)

3. •

   actual payments made after