ÀÏ˾»úÎçÒ¹¸£Àû

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

Outright gifts

Outright giftsAn outright gift is the most straightforward type of gift. It simply involves the outright transfer of property from one person to another with no conditions attached.This type of gift is most suitable for clients who want to pass over modest amounts, or give to responsible and capable

14 Jul 2020 12:22 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

14 Jul 2020 14:01 | Produced by Tolley Read more Read more

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more Read more