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

HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Working time: salaried hours work; industrial action

Relevant legislation

The legislation that applies to this page is as follows:

For pay reference periods commencing

* on or after 6 April 2015; National Minimum Wage Regulations 2015, regulation 23(2)
* before 6 April 2015; National Minimum Wage Regulations 1999, regulation 21(3)

General

For a worker performing salaried hours work, the general approach is that the hours a worker is absent (NMWM08220) which fall within the basic hours (NMWM08030) are included when considering whether excess hours have been worked (NMWM08110).

This means that regardless of whether such absences are treated as worked or not (NMWM08070), the hours of absence do not adversely impact on the consideration of whether excess hours have been worked. For example, a worker who works exactly the basic hours in a contractual year less one pay reference period due to holiday, does not have to work an additional full pay reference period before it will be necessary to consider any excess hours calculation.

However, any hours where the worker is engaged in industrial action, commonly but not restricted to being absent, are not included when considering any excess hours calculation. For example, a worker who works exactly the basic hours in a contractual year less one pay reference period during which they were engaged in industrial action, will not require any excess hours consideration until the worker works those hours which have been excluded due to the industrial action.