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

HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Types of work: salaried hours work conditions - other payments and unpaid hours

Payments which are not payments for the basic annual hours

Some workers are contractually entitled to receive payment for:

  • Hours which are not part of their basic annual hours or
  • Work done outside their basic annual hours or
  • Allowances which are not specifically for the work done in the basic annual hours.

These payments alone will not prevent the worker being treated as performing salaried hours work for national minimum wage purposes (provided all the other criteria for salaried hours work are met). Examples of these types of payment are:

  • A worker is entitled to receive at least the national minimum wage for hours worked in excess of his basic annual hours under national minimum wage legislation;
  • A worker who works his basic annual hours from Monday to Friday is entitled to be paid for overtime worked at weekends;
  • A worker may be entitled to receive an attendance allowance. This payment is not for work performed during the basic annual hours.