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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Working time: time work; general approach

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, regulations 30 to 35
* before 6 April 2015; National Minimum Wage Regulations 1999, regulations 3 & 15


The basic concept of time work (NMWM07040) is that a worker must be paid at least national minimum wage for the time they spend working in a pay reference period (NMWM09010).

Therefore, for a worker performing time work, the amount of pay a worker receives for a pay reference period will vary according to the number of hours they work, or are treated as working.