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HMRC internal manual

National Minimum Wage Manual

Working time: unmeasured work; absences - holidays and other absences

For a worker performing unmeasured work, the time when a worker is absent from work and not working, such as a period of holiday, sickness absence or absence due to industrial action (NMWM08530), is not counted as working time. It does not matter whether such absences are paid or not (see also NMWM09080).