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

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Employment Tax

Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

14 Jul 2020 11:15 | Produced by Tolley Read more

Value Added Tax

Reverse charge ― buying in services from outside the UK

Reverse charge ― buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services ― overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more

Owner-Managed Businesses

Interest on late paid tax

Interest on late paid taxIntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct amount of tax been paid at the right time.Harmonised legislation was introduced in 2009 to:•set statutory

14 Jul 2020 12:00 | Produced by Tolley in association with Philip Rutherford Read more

UU��ֱ��