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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Working time: time 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 35(2)
* before 6 April 2015; National Minimum Wage Regulations 1999, regulation 15(6)

General

For a worker performing time work, the time when a worker is taking part in industrial action is not counted as working time.

Such time is treated as an absence (NMWM08320) for national minimum wage purposes, even where the industrial action itself may not involve the worker actually being absent from work.