Compulsory bonuses and Salary Sacrificing

Hi, If an employee is on NMW and has pension contributions deducted as salary sacrifice, are we able to use an annual bonus, which is compulsory and not discretionary, to ensure that we are complying with NMW?

Hi,
Where a salary sacrifice is in place, the worker no longer has entitlement to that amount of pay under their contract. Therefore, their pay for minimum wage purposes is reduced accordingly.
For more information on salary sacrifice arrangements, please refer to the guidance here:  
Salary sacrifice
Most of an annual bonus received in a pay reference period will count towards the minimum wage only in that period. However, a proportion of the bonus can count towards the pay received in the previous pay reference period. 
For more information on pay counted during a pay reference period for minimum wage purposes, please refer to the guidance below:
Pay counted during a pay reference period for the purposes of the minimum wage
Thank you.