Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Types of work: the four types of work

Relevant legislation

The legislation that applies to this page is as follows

For pay reference periods commencing

* on or after 6 April 2015; National Minimum Wage Regulations 2015, regulations 21, 30,36 & 44
* before 6 April 2015; National Minimum Wage Regulations 1999, regulations 3, 4, 5 & 6

The hours for which the minimum wage must be paid depends on the type of work the worker is doing. For national minimum wage purposes there are four different types of work. They are:

* Salaried hours work ([NMWM07020](https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm07020))
* Time work ([NMWM07040](https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm07040))
* Output work ([NMWM07060](https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm07060))
* Unmeasured work ([NMWM07100](https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm07100))

The type of work being performed is determined by examining the way the worker is paid. It is not dependent on other factors, such as the worker’s occupation or the way the work is described by either the employer or the worker.

For national minimum wage purposes, there are different rules and calculations for each type of work. It is therefore crucial to establish the type of work being done before it can be determined whether national minimum wage has been paid.

When considering the type of work being performed it is necessary to consider the contractual arrangements. For national minimum wage purposes, it is not possible to be performing more than one type of work at the same time under the same contract. However, if a worker has more than one contract then it is necessary to consider the type of work being performed under each contract separately (NMWM07150).