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For information on the National Minimum Wage (NMW), including conditions for eligibility and how the minimum hourly rate is calculated, see generally, Practice Note: National minimum wage.

Most ‘workers’ who work in the UK are entitled to be paid the minimum wage. A person qualifies for the national minimum wage if they:

1. •

   are a worker

2. •

   who works, or ordinarily works, in the UK under their contract, and

3. •

   have ceased to be of compulsory school age

When it comes to determining whether or not a worker is being paid the minimum wage, the calculation essentially involves working out an hourly rate of pay by dividing payments received by hours worked in a pay reference period.

The first part of that calculation, therefore, necessitates calculating