Index to the manual
Index provided to help users find the key areas of the manual.
Overview
Eligibility for the minimum wage
- Determining the status of a worker
- Self-Employment
- Apprentices
- Agricultural workers
- Agency workers
- Home / remote workers
- Offshore workers
- Workers on ships
- Interns and work experience
- Trainees
- Volunteers
- Voluntary worker
- Family members working in a family business exemption
- Live-in domestic workers exemption
- Other groups not considered workers for National Minimum Wage purposes
- Unpaid work trial periods
- Gig economy or platform-based workers
Calculating the minimum wage
- Pay counted during a pay reference period for the purposes of the minimum wage
- What counts as pay for minimum wage purposes
- What does not count as pay for minimum wage purposes
- Other considerations
-
Deductions from pay and payments by workers that reduce minimum wage pay
- Uniforms
- Administrative charges and fees
- Work related fees, registrations, licences and charges for payslips
- Expenses in connection with the employment
- Personal Protective Equipment (PPE) and other equipment an employer must legally provide
- Meals
- Transport payments and deductions for travel to and from work
- Training costs
- Salary sacrifice
- Saving schemes
- Deductions from pay and payments by workers that do not reduce minimum wage pay
- Deductions from pay which are not connected to a worker’s employment or for the employer’s own benefit
- Benefits in kind
- Living accommodation
Working hours for which the minimum wage must be paid
- Types of work
-
Salaried-hours work
- What is salaried hours work for minimum wage purposes?
- Salary premium
- What is a salaried hours contract?
- Hours that count for minimum wage purposes
- Time spent travelling on business
- Absences from work
- Time that does not count for minimum wage purposes
- Calculating salaried workers’ hours - basic annual hours
- Calculating salaried workers’ hours - excess hours worked
- Calculation year
- Changing the calculation year
- Calculation year - Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE)
- Transitional provision for workers who meet the conditions for performing salaried hours work as a result of the changes to the legislation
- Calculating salaried workers’ hours - contract changes
- Calculating salaried workers hours - workers leaving
- Time work
-
Output work
- What is output work for minimum wage purposes?
- Rated output work/fair piece rates
- Rated output work - the mean hourly output rate
- Estimating mean hourly output rate
- Rated output work - fair piece rates for minimum wage purposes
- Rated output work - requirement to give each worker a written notice
- Travel time for output workers
- Absences from work
- Unmeasured work
- Special situations applying to workers performing time work and salaried hours work
Enforcing the minimum wage
- Minimum wage queries and complaints
- HM Revenue and Customs enforcement
- Criminal offences
- Labour market enforcement undertakings and orders
- Employment tribunal claims
- Unfair dismissal and the minimum wage
- Calculating minimum wage arrears
- Calculating arrears with the change of age band
- Voluntary declaration
- Minimum wage record keeping
- Minimum wage records you should keep