Definition of wages

Produced by Tolley in association with Sarah Bradford
Employment Tax
Guidance

Definition of wages

Produced by Tolley in association with Sarah Bradford
Employment Tax
Guidance
imgtext

Wages are defined as any sums payable to the worker in connection with the employment.

Employers generally agree the basic rate and frequency at which they will pay their employees. The rate must not be less than the national minimum wage (see the National minimum wage ― overview guidance note). The rate of pay and / or method of calculating pay constitute key information contained in the written statement of particulars at the commencement of employment. See the Written statement of particulars or terms and conditions guidance note. The written statement of particulars should be updated with any changes subsequently agreed. The employer will then be obliged to pay wages to the employee at the agreed rate whenever the employee is ready and willing to work. In other words the employer will have to pay wages irrespective of whether or not he can provide work for the employee to do.

In the written statement

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Sarah Bradford
Sarah Bradford linkedinicon twittericon

Director at Writetax Ltd


Sarah Bradford BA(Hons), ACA, CTA (Fellow) is the director of Writetax Ltd, a company providing tax technical writing services on tax and National Insurance, and also of its sister company, Writetax Consultancy Services Ltd. Sarah writes widely on tax and National Insurance and is the author of several books.

Powered by Tolley+
  • 20 Jan 2025 12:50

Popular Articles

Trade or hobby

Trade or hobbyInteraction of hobby farming rules and commercialityFarming has its own set of ‘hobby farming rules’, which historically have stated that a profit must be made every six years. This is known as ‘the five-year rule’, in that there can be five years of losses but there must be a profit

14 Jul 2020 13:50 | Produced by Tolley Read more Read more

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 Read more

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more