Employers and employment businesses who pay workers at or near the minimum wage need to be aware of the following changes:
With effect from the 1st January 2011 tax free expenses paid to a worker to cover their travel from home to a temporary workplace will no longer count towards national minimum wage pay. Such expenses would cover travel costs and associated subsistence and accomodation costs.
The rule will apply to pay reference periods beginning on or after 1 January 2011.
