UUÂãÁÄÖ±²¥

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

Payment of the remittance basis charge

Payment of the remittance basis chargeRemittance basis chargeThe remittance basis charge is an annual charge payable by ‘long-term’ UK residents for the privilege of claiming the remittance basis.Taxpayers who wish to utilise the remittance basis (but do not qualify for it automatically) must pay

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Tax on UK resident beneficiaries of non-resident trusts ― overview

Tax on UK resident beneficiaries of non-resident trusts ― overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to

14 Jul 2020 13:47 | Produced by Tolley Read more Read more

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more