Rate of record
Uniform and equipment deductions
A deduction for the employer's own use or benefit (uniform, equipment, training, DBS) reduces NMW pay pound-for-pound. A deduction for the worker's own benefit (pension contribution, season-ticket loan) does not.
The for-the-employer's-benefit test
A deduction or expense reduces NMW pay if it is for the employer's own use or benefit. Uniform required to be worn at work is for the employer's benefit and counts as a deduction whenever the worker pays for it. The same applies to mandatory training, DBS checks and tools that are not providedgov.uk.
What does not count
A dress code the worker can satisfy from their own wardrobe (e.g. black trousers, white shirt). A pension contribution. Union dues. A season-ticket loan. A workplace meal at fair value. A voluntary deduction the worker chose.
Patterns that breach the minimum wage
- Charging staff for a uniform item the employer requires: the cost reduces minimum wage pay, so it is a breach for any worker whose pay after the charge falls below the NMW. Items a worker freely chooses to buy beyond the dress requirement do not countgov.uk.
- Care providers deducting for DBS at on-boarding: breach if it pulls first-period pay below NMW.
- Hospitality requiring branded shoes from a specific supplier: breach unless the cost is reimbursed.
The Acas position
Acas's guidance is to provide uniform free of charge, or to add a uniform allowance to base pay so the post-deduction figure still clears the flooracas.org.uk.