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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
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Specific occupations & special groups: sports clubs volunteers

It is common for sports clubs to use volunteers in their day-to-day running and to support events. Usually, these volunteers will not be workers and so not entitled to the national minimum wage (NMWM05080). However, some individuals will be workers (NMWM05020) because of the arrangements in place between themselves and the club. If it is not clear whether the individual is a worker then it is necessary to establish their status (NMWM04000).

In a policy statement issued in January 2006, the Department of Trade and Industry (NMWM02020) stated that Community Amateur Sports Clubs registered with HM Revenue & Customs under the Finance Act 2002, schedule 18 will be treated as being a charity for the purposes of the National Minimum Wage Act 1998, section 44. Where this is the case. workers involved with these clubs and who meet the voluntary worker criteria (NMWM05090) will not qualify for the national minimum wage.