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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Entitlement to National Minimum Wage: contents

  1. NMWM05010
    Entitlement to National Minimum Wage: Legal entitlement
  2. NMWM05020
    Entitlement to National Minimum Wage: what is a worker?
  3. NMWM05030
    Entitlement to National Minimum Wage: Working or ordinarily working in the United Kingdom
  4. NMWM05040
    Entitlement to national minimum wage: definitions of contract of employment, employee and employer
  5. NMWM05050
    Entitlement to National Minimum Wage: Contract excludes or restricts payment of national minimum wage
  6. NMWM05060
    Entitlement to National Minimum Wage: Self-employment
  7. NMWM05070
    Entitlement to National Minimum Wage: Silent partners
  8. NMWM05080
    Entitlement to National Minimum Wage: Volunteers
  9. NMWM05090
    Entitlement to National Minimum Wage: Voluntary workers
  10. NMWM05100
    Entitlement to National Minimum Wage: Volunteering schemes, (ProjectScotland and “v”)
  11. NMWM05110
    Entitlement to National Minimum Wage: Agency workers
  12. NMWM05120
    Entitlement to National Minimum Wage: Home workers
  13. NMWM05130
    Entitlement to National Minimum Wage: Superior employers
  14. NMWM05140
    Entitlement to National Minimum Wage: Directors and office holders
  15. NMWM05150
    Entitlement to National Minimum Wage: Shadow directors
  16. NMWM05160
    Entitlement to national minimum wage: family members
  17. NMWM05170
    Entitlement to National Minimum Wage: Friends and neighbours
  18. NMWM05180
    Entitlement to national minimum wage: living as part of the family
  19. NMWM05190
    Entitlement to National Minimum Wage: Resident workers in religious and other communities
  20. NMWM05200
    Entitlement to National Minimum Wage: Illegal working and those working in breach of stay conditions
  21. NMWM05210
    Entitlement to National Minimum Wage: Reporting illegal working
  22. NMWM05220
    Entitlement to National Minimum Wage: Workers engaged in prohibited working arrangements
  23. NMWM05230
    Entitlement to national minimum wage: apprentices
  24. NMWM05235
    Entitlement to national minimum wage: apprentices: specific Government training programmes
  25. NMWM05240
    Entitlement to national minimum wage: contract of apprenticeship
  26. NMWM05250
    Entitlement to national minimum wage: apprentices - summary of entitlement
  27. NMWM05260
    Entitlement to national minimum wage: apprentices aged under 19
  28. NMWM05270
    Entitlement to national minimum wage: apprentices aged 19 and over and in the first 12 months of their apprenticeship contract
  29. NMWM05280
    Entitlement to national minimum wage: apprentices aged 19 and over NOT in the first 12 months of their apprenticeship contract
  30. NMWM05290
    Entitlement to national minimum wage: apprentices aged 26 and over
  31. NMWM05300
    Entitlement to national minimum wage: apprentices - changes in apprenticeship contracts
  32. NMWM05310
    Entitlement to National Minimum Wage: Non-employment and non-employed status
  33. NMWM05315
    Entitlement to National Minimum Wage: Interns and internships
  34. NMWM05320
    Entitlement to national minimum wage: trainees and traineeships in England
  35. NMWM05330
    Entitlement to national minimum wage: schemes to provide training, work experience or temporary work or to help to find work.
  36. NMWM05340
    Entitlement to national minimum wage: workers undertaking work experience as part of a higher education course
  37. NMWM05342
    Entitlement to national minimum wage: workers undertaking work experience as part of a further education course
  38. NMWM05350
    Entitlement to national minimum wage: workers participating in a scheme after being homeless or residing in a hostel for homeless persons
  39. NMWM05360
    Entitlement to national minimum wage: workers participating in the European Union programmes; Leonardo da Vinci and Youth in Action
  40. NMWM05362
    Entitlement to national minimum wage: workers participating in the European Union programmes; Erasmus+ and Comenius
  41. NMWM05370
    Entitlement to National Minimum Wage: Settlement agreement (formerly compromise agreements) and negotiated settlements
  42. NMWM05380
    Entitlement to National Minimum Wage: Effect of settlement agreements and HMRC settlements on NMW Officers’ investigation