National minimum wage ― overview

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

Statute provides that almost all adult workers should be paid at a minimum hourly rate ― either the national living wage (NLW) or the national minimum wage (NMW) (according to the age of the worker and whether they are an apprentice). Unless otherwise stated, all references to the NMW in this guidance note should be read as including the NLW.

Eligibility

Most workers who work in the UK are entitled to be paid the minimum wage. This is a very broad category of people and includes all those who personally provide work or services under a contract, except for those who are self-employed and in specified excepted groups including:

Office holders (unless the terms of their contract specifically make them workers)	NMWA 1998, s 54(3)
Serving members of the armed forces, including reservists	NMWA 1998, s 37
Share fishermen who do not receive wages	NMWA 1998, s 43
Voluntary workers employed by a charity or voluntary organisation who do not receive expenses or benefits other than subsistence or accommodation. Do note that volunteers receiving other

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