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

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

TAKE A FREE TRIAL

Popular Articles

Trusts and Inheritance Tax

Spouse exemption from inheritance tax

Spouse exemption from inheritance taxArguably, the most important inheritance tax exemption is the spouse exemption from inheritance tax.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’).

14 Jul 2020 13:56 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more

Corporation Tax

Indexation allowance and rebasing

Indexation allowance and rebasingThis guidance note explains the general rules surrounding the availability of indexation allowance (which was frozen at December 2017) on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview

14 Jul 2020 11:59 | Produced by Tolley in association with Jackie Barker of Wells Associates Read more

Exemption ― insurance ― overview

Exemption ― insurance ― overviewThis guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and Exemption ― insurance ― brokers and agents guidance notes.Is insurance exempt from VAT?Supplies of

UU��ֱ��