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HMRC internal manual

National Minimum Wage Manual

Updates: National Minimum Wage Manual

2016

published amendments

Pay reference periods & elements of pay - allowances - effect on national minimum wage pay
Amendment made to remove reference to 1999 regulations

published amendments

Issuing notices of underpayment: calculating underpayments & arrears on a notice
Format change - formula line not showing correctly
Examples updated to take account of introduction of national living wage rate and 21-24 year old rate from 1 April 2016
National minimum wage rates: contents
Formatting change to retain page order of contents
Contents updated to reflect introduction of national living wage rate and 21-24 year old rate from 1 April 2016
National minimum wage rates: main rate for workers aged 25 and over (the national living wage rate)
Page amended to reflect the introduction of the national living wage rate from 1 April 2016

published amendments

National minimum wage rates: rates of national minimum wage
Page amended to reflect introduction of NLW from 1 April 2016

published amendments

Specific occupations & special groups: mariners and seafarers
Page amended to fix formatting issues.

published amendments

Working time: unmeasured work; waiting time
Removed reference to "treated" as the term is not expressly stated within this area of the legislation.

published amendments

Types of work: time work
Clarification added to paragraph describing that time work can apply to any trade sector or occupation.
Records, Evidence, Powers & Offences: Evidence; gathering information from visits with other enforcement agencies
Correction made to invalid link.
Correction made to invalid link.

published amendments

Pay reference periods & elements of pay - what is an allowance for national minimum wage purposes
Page amended to remove reference to 1999 regulations and remove formatting errors.
Clarified to align with 2015 wording and relevant case law.

published amendments

Enforcement & Proceedings: Approach taken to enforce arrears via civil proceedings
Minor amendments re: formatting and team names

published amendments

Working time: unmeasured work; waiting time
Example added to illustrate working whilst waiting when performing unmeasured work.

published amendments

Types of work: confirming salaried hours work - flowchart
Update URL to flowchart.

published amendments

Types of work: confirming salaried hours work - flowchart
Removed team space

2017

published amendments

Issuing notices of underpayment: calculating underpayments & arrears on a notice
Added examples and provided further information on arrears

published amendments

Issuing notices of underpayment: calculating the penalty on a notice for pay reference periods starting on or after 7 March 2014 to 25 May 2015
Formatting
formatting issues corrected
Updated with latest penalty information
Issuing notices of underpayment: contents
updated titles
Issuing notices of underpayment: calculating the penalty on a notice for pay reference periods 6 April 2009 to 6 March 2014
spelling mistake
Updated to clarify latest penalty information

published amendments

Issuing notices of underpayment: calculating the penalty on a notice for pay reference periods 6 April 2009 to 6 March 2014
Formatting corrections
Issuing notices of underpayment: calculating underpayments & arrears on a notice
Formatting corrections

published amendments

Issuing notices of underpayment: summary of calculating penalties on a notice
Table reformatted. No chnage to text.
Issuing notices of underpayment: contents
Added page references

published amendments

How to distribute penalties on notices - flowchart
Updating links
Issuing notices of underpayment: summary of calculating penalties on a notice
Updating linkd
Updating links
Amended link
Amended link
Added links
Accommodation and accommodation offset: examples of calculating pay for National Minimum Wage where accommodation provided free of charge
Typing error
Issuing notices of underpayment: contents
Added page reference
Issuing notices of underpayment: calculating the penalty on a notice for pay reference periods 6 April 2009 to 6 March 2014
Added links
Issuing notices of underpayment: calculating the penalty on a notice for pay reference periods starting on or after 7 March 2014 to 25 May 2015
Added links
Issuing notices of underpayment: calculating the penalty on a notice for pay reference periods starting on or after 1 April 2016
Amended link
Issuing notices of underpayment: calculating the penalty on a notice for pay reference periods starting on or after 26 May 2015 to 31 March 2016
Added links

published amendments

Disclosure of information: bogus telephone calls
Amended link
Disclosure of information: no legal gateway; lawful disclosure in the public interest
Amended link
Disclosure of Information: Memorandum of understanding
Amended link
Enforcement & Proceedings: Action on receipt of notification of an appeal
Additional information about appeal receipts

published amendments

After notice of underpayment issued: withdrawing and replacing a notice of underpayment
Added text for clarification
After notice of underpayment issued: withdrawing a notice of underpayment and not replacing it
Added text for clarification

published amendments

After notice of underpayment issued: withdrawing and replacing a notice of underpayment
Further text changes
text changes
After notice of underpayment issued: withdrawing a notice of underpayment and not replacing it
further text changes
text changes

published amendments

Types of work: confirming salaried hours work - flowchart
Correct hyperlink applied.

published amendments

Types of work: unmeasured work - daily average agreement
Clarification of information following review
Types of work: unmeasured work
Clarification of information following review
Types of work: confirming unmeasured work
Clarification of information following review
Types of work: output work: rated output work (from 1 October 2004)
Clarification of information following review
Types of work: confirming output work
Clarification of information following review
Types of work: output work
Clarification of information following review
Types of work: confirming time work
Clarification of information following review
Types of work: time work
Clarification of information following review
Types of work: salaried hours work - pay intervals
Link fix
Clarification of information following review
Types of work: salaried hours work conditions - annual salary
Link fixed
Clarification of information following review

published amendments

Pay reference periods & elements of pay: how long is a pay reference period?
Clarification of information following review
Types of work: salaried hours work conditions - basic annual hours
Link fix
Clarification of information following review
Types of work: salaried hours work
Clarification of information following review

published amendments

Types of work: salaried hours work conditions - other payments and unpaid hours
Clarification of information following review

published amendments

Issuing notices of underpayment: issuing a notice
updated operational position
National minimum wage rates: testing to find the average hourly output rate
Removal of reference to Regulations 1999
National minimum wage rates: estimating to find the average hourly output rate
Removal of reference to Regulations 1999
National minimum wage rates: the average hourly output rate
Removal of reference to Regulations 1999
National minimum wage rates: calculating “fair” piece rates
Removal of reference to Regulations 1999
National minimum wage rates: “fair” piece rates from 1 October 2004
Removal of reference to Regulations 1999
National minimum wage rates: accommodation offset rate
Formatting correction
Removal of reference to Regulations 1999
National minimum wage rates: under 18 year
Formatting correction
Removal of reference to Regulations 1999
National minimum wage rates: 18 - 20 year old rate
Formatting correction
Formatting correction
Correction to spacing
Removal of reference to Regulations 1999
National minimum wage rates: uprating and the date changes of date apply
Removal of reference to Regulations 1999
National minimum wage rates: the apprentice rate and the guaranteed minimum weekly rate for apprentices
Removal of reference to Regulations 1999
Deductions and payments from workers: administrative charges and fees
Inclusion of umbrella companies and charges

published amendments

Specific occupations & special groups: trainee teachers
Removal of reference to Regulations 1999
Specific occupations & special groups: students and gap year students
Removal of reference to Regulations 1999
Entitlement to national minimum wage: workers participating in the European Union programmes; Erasmus+ and Comenius
Removal of reference to Regulations 1999
Entitlement to national minimum wage: workers participating in the European Union programmes; Leonardo da Vinci and Youth in Action
Removal of reference to Regulations 1999
Entitlement to national minimum wage: workers participating in a scheme after being homeless or residing in a hostel for homeless persons
Removal of reference to Regulations 1999
Entitlement to national minimum wage: workers undertaking work experience as part of a further education course
Removal of reference to Regulations 1999
Entitlement to national minimum wage: workers undertaking work experience as part of a higher education course
Removal of reference to Regulations 1999
Entitlement to national minimum wage: schemes to provide training, work experience or temporary work or to help to find work.
Removal of reference to Regulations 1999
Entitlement to national minimum wage: trainees and traineeships in England
Removal of reference to Regulations 1999
Entitlement to national minimum wage: apprentices - changes in apprenticeship contracts
Removal of reference to Regulations 1999
Entitlement to national minimum wage: apprentices aged 26 and over
Removal of reference to Regulations 1999
Entitlement to national minimum wage: apprentices aged 19 and over NOT in the first 12 months of their apprenticeship contract
Removal of reference to Regulations 1999
Entitlement to national minimum wage: apprentices aged 19 and over and in the first 12 months of their apprenticeship contract
Removal of reference to Regulations 1999
Entitlement to national minimum wage: definitions of contract of employment, employee and employer
Removal of reference to Regulations 1999
Removal of reference to Regulations 1999
Entitlement to national minimum wage: apprentices - summary of entitlement
Removal of reference to Regulations 1999
Entitlement to national minimum wage: apprentices aged under 19
Removal of reference to Regulations 1999
Entitlement to national minimum wage: contract of apprenticeship
Removal of reference to Regulations 1999
Entitlement to national minimum wage: apprentices: specific Government training programmes
Removal of reference to Regulations 1999
Entitlement to national minimum wage: apprentices
Removal of reference to Regulations 1999
Entitlement to national minimum wage: living as part of the family
Removal of reference to Regulations 1999
Entitlement to national minimum wage: family members
Removal of reference to Regulations 1999

published amendments

Working time: unmeasured work; industrial action
Removal of reference to Regulations 1999
Working time: unmeasured work; training time
Removal of reference to Regulations 1999
Working time: unmeasured work; absences - breaks from work
Removal of reference to Regulations 1999
Working time: unmeasured work: travelling time
Removal of reference to Regulations 1999
Working time: unmeasured work; ascertaining hours worked using daily average agreement
Removal of reference to Regulations 1999
Working time: unmeasured work; determining hours worked for hours not falling under a daily average agreement
Removal of reference to Regulations 1999
Working time: output work; industrial action
Removal of reference to Regulations 1999
Working time: unmeasured work; general approach
Removal of reference to Regulations 1999
Working time: output work; performing tests for output rate "fair" piece rate purpose
Removal of reference to Regulations 1999
Working time: output work; travelling time
Removal of reference to Regulations 1999
Working time: output work; training time
Removal of reference to Regulations 1999
Working time: output work; identifying time treated as worked using rated output work (“fair” piece rate)
Removal of reference to Regulations 1999
Working time: output work; time spent performing output work where no fair piece rate applies
Removal of reference to Regulations 1999
Working time: output work; determining hours worked
Removal of reference to Regulations 1999
Working time: time work; industrial action
Removal of reference to Regulations 1999
Working time: output work; general approach
Removal of reference to Regulations 1999
Working time: time work; absences - holidays and other absences
Removal of reference to Regulations 1999
Working time: time work; absences - breaks from work
Removal of reference to Regulations 1999
Working time: time work; travelling time
Removal of reference to Regulations 1999
Working time: time work; training time
Removal of reference to Regulations 1999
Working time: time work; sleeping time
Removal of reference to Regulations 1999
Working time: time work; on call and stand by
Removal of reference to Regulations 1999
Working time: time work; waiting time at or near a place of work
Removal of reference to Regulations 1999
Working time: time work; determining hours worked
Removal of reference to Regulations 1999
Working time: time work; general approach
Removal of reference to Regulations 1999
Working time: salaried hours work; industrial action
Removal of reference to Regulations 1999
Working time: salaried hours work; absences - holidays and other absences
Removal of reference to Regulations 1999
Working time: salaried hours work; absences - breaks from work
Removal of reference to Regulations 1999
Working time: salaried hours work; travelling time
Removal of reference to Regulations 1999
Working time: salaried hours work; sleeping time
Removal of reference to Regulations 1999
Working time: salaried hours work; training time
Removal of reference to Regulations 1999
Working time: salaried hours work; on call and stand by
Removal of reference to Regulations 1999
Working time: salaried hours work; waiting time at or near work place
Removal of reference to Regulations 1999
Working time: salaried hours work; excess hours calculation for pay references periods for remainder of calculation year once basic hours exceeded
Removal of reference to Regulations 1999
Working time: salaried hours work; excess hours calculation in pay reference period where basic hours first exceeded
Removal of reference to Regulations 1999
Working time: salaried hours work; example of considering excess hours worked in the calculation year
Removal of reference to Regulations 1999
Working time: salaried hours work; considering the actual hours worked in the calculation year
Removal of reference to Regulations 1999
Working time: salaried hours work; considering excess hours worked in the calculation year
Removal of reference to Regulations 1999
Working time: salaried hours work; considering adjustments where contract varied more than once
Removal of reference to Regulations 1999
Working time: salaried hours work; considering adjustments where contract varied once
Removal of reference to Regulations 1999
Working time: salaried hours work; considering adjustments for absences
Removal of reference to Regulations 1999
Working time: salaried hours work; considering adjustments for leaving employment
Removal of reference to Regulations 1999
Working time: salaried hours work; calculation year
Removal of reference to Regulations 1999
Working time: salaried hours work; considering adjustments for starting employment
Removal of reference to Regulations 1999
Working time: salaried hours work; basic hours
Removal of reference to Regulations 1999
Working time: salaried hours work; general approach
Removal of reference to Regulations 1999
Working time: introduction
Removal of reference to Regulations 1999
Types of work: more than one job with the same employer
Removal of reference to Regulations 1999
Types of work: unmeasured work - using a daily average agreement to calculate hours worked
Removal of reference to Regulations 1999
Types of work: unmeasured work - demonstrating that the ascertained hours in a daily average agreement are realistic
Removal of reference to Regulations 1999
Types of work: the four types of work
Removal of reference to Regulations 1999

published amendments

Deductions and payments from workers: work related fees, registrations and licenses
Removal of reference to Regulations 1999
Deductions and payments from workers: Tax & National Insurance deductions
Removal of reference to Regulations 1999
Deductions and payments from workers: uniforms
Removal of reference to Regulations 1999
Deductions and payments from workers: transport payments and deductions
Removal of reference to Regulations 1999
Deductions and payments from workers: deduction from worker paid by employer to a third party on worker’s behalf.
Removal of reference to Regulations 1999
Deductions and payments from workers: shares and securities
Removal of reference to Regulations 1999
Deductions and payments from workers: payments and deductions made when employment ends
Removal of reference to Regulations 1999
Deductions and payments from workers: payments from a worker to a third party
Removal of reference to Regulations 1999
Deductions and payments from workers: repayment of loan or advance of pay
Removal of reference to Regulations 1999
Deductions and payments from workers: recovery of overpayments of wages
Removal of reference to Regulations 1999
Deductions and payments from workers: purchase of goods and services from employer
Removal of reference to Regulations 1999
Deductions and payments from workers: Personal Protective Equipment (PPE) and other equipment the employer must legally provide
Removal of reference to Regulations 1999
Deductions and payments from workers: travel schemes
Removal of reference to Regulations 1999
Deductions and payments from workers - expenses
Removal of reference to Regulations 1999
Deductions and payments from workers: disclosure and barring service, Disclosure Scotland and Access Northern Ireland
Removal of reference to Regulations 1999
Deductions and payment from workers: childcare costs
Removal of reference to Regulations 1999
Deductions and payments from workers: contractual deductions or payments - not for conduct and discipline
Removal of reference to Regulations 1999
Deductions and payments from workers: examples of conduct relating to ‘any other event’
Removal of reference to Regulations 1999
Deductions and payments from workers: contractual deductions or payments - for conduct relating to ‘any other event’
Removal of reference to Regulations 1999
Deductions and payments from workers: administrative charges and fees
Removal of reference to Regulations 1999
Deductions and payments from workers: contractual deductions or payments - for conduct and discipline
Removal of reference to Regulations 1999
Deductions and payments from workers: accommodation related deductions and payments
Removal of reference to Regulations 1999
Deductions and payments from workers: payments from workers to employers and third parties - general approach
Removal of reference to Regulations 1999
Deductions and payments from workers: deductions - general approach
Removal of reference to Regulations 1999
Deductions and payment from workers - effect of deductions and payments: legislative and policy objectives
Removal of reference to Regulations 1999
Accommodation and accommodation offset: considering the charge for living accommodation against the offset; scenario 2, time work being performed with paid absence
Removal of reference to Regulations 1999
Accommodation and accommodation offset: examples of calculating pay for National Minimum Wage where charge for accommodation is above the accommodation offset rate
Removal of reference to Regulations 1999
Accommodation and accommodation offset: examples of calculating pay for National Minimum Wage where charge for accommodation is at or below the accommodation offset rate
Removal of reference to Regulations 1999
Accommodation and accommodation offset: examples of calculating pay for National Minimum Wage where accommodation provided free of charge
Removal of reference to Regulations 1999
Accommodation and accommodation offset: special provisions for students who also work for their further or higher education institution
Removal of reference to Regulations 1999
Accommodation and accommodation offset: accommodation and accommodation offset: special provisions for Councils and Social Housing Providers
Removal of reference to Regulations 1999
Accommodation and accommodation offset: when the accommodation offset does not apply
Removal of reference to Regulations 1999
Accommodation and accommodation offset: examples and comments - when is accommodation regarded as provided by the employer?
Removal of reference to Regulations 1999
Accommodation and accommodation offset: living accommodation
Removal of reference to Regulations 1999
Accommodation and accommodation offset: accommodation provided by the employer
Removal of reference to Regulations 1999
Accommodation and accommodation offset: the effect of the accommodation offset
Removal of reference to Regulations 1999
Accommodation and accommodation offset: introduction
Removal of reference to Regulations 1999
Accommodation and accommodation offset: the accommodation offset
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: vouchers, stamps and similar documents
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: tips, gratuities, service charges and cover charges
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: staff suggestion schemes
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: shares and securities
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: salary sacrifice
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: redundancy pay
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: premium rates of pay including shift premia - output work
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: premium rates of pay including shift premia - time work
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: pension payments
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: payments made in one pay reference period but treated as made in another
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: overpayment of wages
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: overtime payments
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: net pay arrangements
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: loan or advance of wages
Removal of reference to Regulations 1999
Pay reference periods & element of pay: payments made by the employer at and after the end of the employment
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: payments linked to leaving employment
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: tax free payments for travel from home to a temporary workplace
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: holiday pay
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: expenses paid to the worker by the employer
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: bonuses
Removal of reference to Regulations 1999
Pay reference periods & elements of pay - benefits in kind - (excluding accommodation)
Removal of reference to Regulations 1999
Pay reference periods & elements of pay - awards by a court or tribunal
Removal of reference to Regulations 1999
Pay reference periods & elements of pay - accommodation and accommodation related payments
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: payments in respect of absences
Removal of reference to Regulations 1999
Pay reference periods and elements of pay: national minimum wage pay - reductions from a worker’s total remuneration
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: national minimum wage pay - payments from the employer to the worker which count as remuneration
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: national minimum wage pay - calculating a worker’s total remuneration in a pay reference period
Removal of reference to Regulations 1999
Pay reference periods and elements of pay: the concept of national minimum wage pay
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: payments made after the last day of work
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: how long is a pay reference period?
Removal of reference to Regulations 1999
Pay reference periods & elements of pay: what is a pay reference period?
Removal of reference to Regulations 1999

published amendments

Entitlement to National Minimum Wage: Agency workers
Removal of reference to Regulations 1999
Issuing notices of underpayment: establishing the period of arrears for workers named on a notice
Removal of reference to Regulations 1999
Records, evidence, powers & offences: records; length of time to retain records
Removal of reference to Regulations 1999
Records, evidence, powers & offences: records
Removal of reference to Regulations 1999

published amendments

Issuing notices of underpayment: worker dies before a notice is issued
Correction to hyperlinks to IDG (information Disclosure Guidance)