This Q&A is referring to the amendments to the National Minimum Wage Regulations 2015 (NMW Regs 2015), SI 2015/621, reg 21 made by the National Minimum Wage (Amendment) (No 2) Regulations 2020, SI 2020/339 with effect from 6 April 2020. The effect of NMW Regs 2015, SI 2015/621, reg 21 is explained in some detail in the section of Practice Note: National minimum wage entitled Salaried hours work. Conditions for salaried work Under NMW Regs 2015, SI 2015/621, reg 21, salaried hours is work which is done under a worker's contract and meets all of the following conditions: • the worker is contractually entitled to be paid an annual salary (or an annual salary and one or both of a performance bonus and a salary premium)