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HMRC internal manual

National Minimum Wage Manual

Working time: time work; determining hours worked

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Regulations 2015, regulations 30 to 35



For national minimum wage purposes, the time worked in a pay reference period by a worker performing time work is calculated by adding together;

  • the time spent working by the worker, and
  • the time treated as worked; for example, time spent waiting (NMWM08260), on call (NMWM08270), travelling (NMWM08300) and training (NMWM08290).