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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Types of Work: Confirming Salaried Hours Work - Flowchart

Pages NMWM07030 to NMWM07038 describe tests which help to determine whether a worker is working under a salaried hours contract and doing salaried hours work. They are summarised in this flowchart (Word 30kb).