NMWM08140 - Working time: salaried hours work: excess hours calculation for pay references periods for remainder of calculation year once basic hours exceeded

Relevant legislation

The legislation that applies to this page is as follows:

• National Minimum Wage Regulations 2015, regulations 26 to 28

General

The hours to be treated as worked in each pay reference period (NMWM09010) for a worker performing salaried hours work is based on a calculation using the worker’s basic hours (NMWM08030). This calculation enables annualised hours in a calculation year (NMWM08040) to be treated as being worked evenly throughout a year.

However, when a worker’s excess hours (NMWM08110) exceed their basic hours in the calculation year it is necessary to adjust the time treated as worked in the remaining pay reference periods to take account of the excess hours.

This adjustment involves two calculations;

• One calculation to adjust the time treated as worked in the immediate pay reference period when the basic hours are first exceeded (NMWM08130), and
• A subsequent calculation which is repeated for the remaining pay reference periods in the calculation year.