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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
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Specific occupations & special groups: UK nationals working abroad

Except for the provisions relating to mariners (NMWM06180), there are no special rules concerning UK nationals and their entitlement to the national minimum wage. Entitlement does not depend on a persons nationality or residency. To qualify for national minimum wage a worker (NMWM05010) must be working, or ordinarily working (NMWM05030), in the United Kingdom under his contract . It is therefore possible for an individual who is a UK national, or of any other nationality, to qualify for national minimum wage whilst working abroad, provided they ordinarily work under their contract in the UK.