The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
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:
salaried hours work
Detailed BEIS guidance is available on the GOV.UK website. There is also a Helpline available operated by ACAS on 0300 1231100.
In addition to time spent actually working, the following count as hours worked for the purposes of the NMW calculation:
hours spent on business travel when the worker would otherwise be working (this specifically excludes commuting to / from the worker’s home, except in the case of output or unmeasured work where a homeworker’s time travelling to / from other workplaces does count as work)
for salaried hours work and time work only, hours spent training, or travelling to / from training when the worker would otherwise be working (see SI 2015/621, regs 19–20)
for salaried hours work and time work only, hours when the worker is ‘on standby’ or ‘on call’, ie available for work duties at or near the workplace (unless at home). This can, in very limited circumstances, include time spent sleeping (see below)
In addition to the above list, the BEIS guidance makes clear that for salaried hours work and time work only, if an employee spends time at the workplace for the purposes of work, but cannot do so because of a shortage of work, an equipment
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