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HMRC internal manual

National Minimum Wage Manual

Entitlement to National Minimum Wage: contents

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