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HMRC internal manual

National Minimum Wage Manual

Working time: unmeasured work; absences - breaks from work

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Regulations 2015, regulation 45(b)



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).