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HMRC internal manual

National Minimum Wage Manual

Working time: salaried hours work; examples of salaried hours work calculations

Worked examples of salaried hours work may be helpful to demonstrate the various calculations that may be required.

Where helpful, the examples include references to payments (NMWM09000) and deductions (NMWM11000) where they are appropriate to the circumstances of the example.

The examples are provided for illustration purposes only:

NMWM08151 Worker starting with employer, identifying initial hours for first calculation year, example of working more hours than paid, show incorrect rate being paid part way through year.