ÀÏ˾»úÎçÒ¹¸£Àû

National minimum wage ― hours worked

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

National minimum wage ― hours worked

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

As set out in the National minimum wage ― overview guidance note, when testing to see whether a worker is being paid at least the appropriate national living wage (NLW) or national minimum wage (NMW) minimum rates, the total of pay for a pay reference period has to be divided by the number of hours of work in that pay reference period and the result compared with the appropriate minimum hourly rate. In most cases, the number of hours worked in a reference period is obvious but this guidance note sets out how to calculate the number of hours of work in all circumstances, according to whether the worker is engaged on:

  1. •

    salaried hours work

  2. •

    time work

  3. •

    output work

  4. •

    unmeasured work

Detailed BEIS guidance is available on the GOV.UK website. There is also a Helpline available operated by ACAS on 0300 1231100.

Extended meaning of work

In addition to time spent actually working, the following count as hours worked for the purposes of the NMW calculation:

  1. •

    hours spent on business

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Powered by
  • 02 Dec 2024 11:30

Popular Articles

Income tax losses ― overview

Income tax losses ― overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of

04 Mar 2021 12:19 | Produced by Tolley Read more Read more

Settlor-interested trusts

Settlor-interested trustsWhat is a settlor-interested trust?A settlor-interested trust is one where the person who created the trust, the settlor, has kept for himself some or all of the benefits attaching to the property which he has given away. A straightforward example is where a settlor

14 Jul 2020 13:38 | Produced by Tolley Read more Read more

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more