Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Working time: unmeasured work; absences - breaks from work

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 45(b)
* before 6 April 2015; National Minimum Wage Regulations 1999, regulation 27

General

For a worker performing unmeasured work, any time not working which falls under a daily average agreement (NMWM08470) will be included as part of the average hours worked calculation.

The time which does not fall under a daily average agreement when a worker is not working and taking a break, such as a lunch or rest break is not counted as working time. It does not matter whether such breaks are paid or not (see also NMWM09080).