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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Working time: unmeasured 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 44 to 50
* before 6 April 2015; National Minimum Wage Regulations 1999, regulations 18, 27 & 28


The basic concept of unmeasured work (NMWM07100) is that there is no association between the hours worked and corresponding payment which would make any of the other types of work for national minimum wage purposes apply.

The hours treated as worked for each pay reference period for a worker performing unmeasured work will be either;

  • the time specified in a daily average agreement (NMWM08470); or
  • the hours worked or treated as worked (NMWM08460).