
Calculating Deductions for National Minimum Wage
On the surface, the concept of a National Minimum Wage (NMW) may appear a simple one. For every hour worked an employee or worker aged 23 and over must receive a minimum of £8.91 (as from April 2021) with lower rates applicable to those aged between 16 and 22. However, the waters are somewhat muddied when an employer makes deductions from wages of payments which will need to then be accounted for as they ultimately reduce the amount of total













