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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Types of work: working for two or more employers

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Act, section 1(1)

A worker can work for more than one employer. In these circumstances, the employments are treated separately and each employer is responsible for ensuring the worker receives the national minimum wage whilst in his employment.