Explanatory note
(This note is not part of the Regulations)
These Regulations amend the National Minimum Wage Regulations 1999 and come into force on 1st January 2011.
Regulation 2 amends paragraph (1) of regulation 31 of the National Minimum Wage Regulations 1999 to provide that money payments paid by the employer to the worker in a pay reference period in respect of travelling expenses that are allowed as deductions from earnings under section 338 of the Income Tax (Earnings and Pensions) Act 2003 do not count towards the national minimum wage.
The Regulations contain a transitional provision. This provides that regulation 2 does not apply in relation to any pay reference period beginning before 1st January 2011.
An Impact Assessment of the effect that this instrument will have on the costs of business and the voluntary sector is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website.