What elements of pay are excluded from the National Minimum Wage calculations?
A range of items are excluded from the calculations.
These include overtime pay, shift pay, tips direct to the individual, London and regional allowances, unsocial hours pay, dangerous conditions allowances, standby and call-out pay, allowances paid for performing specific duties such as keyholders, attendance allowances and all benefits in kind such as meal and subsistence allowances and company cars.