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HMRC internal manual

National Minimum Wage Manual

Working time: output work; industrial action

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Regulations 2015, regulation 40

 

General

For a worker performing output 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 (NMWM08430) for national minimum wage purposes, even where the industrial action itself may not involve the worker actually being absent from work.