Guidance on calculating the minimum wage, to help employers meet National Minimum Wage legislation.

This guidance provides practical advice and examples to explain:

  • what counts and does not count as pay and working hours for minimum wage purposes
  • eligibility for the minimum wage
  • how to calculate the minimum wage
  • how we will enforce the minimum wage

It also applies to workers entitled to the National Living Wage.

This manual replaces an earlier version of the guidance.