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Updates: National Minimum Wage Manual

2024

2 April 2024 published amendments

Entitlement to National Minimum Wage: living as part of the family

Legislative change from 1 April 2024 whereby Au Pairs and Nannies are entitled to be paid NMW in the normal way.

2022

8 June 2022 published amendments

Working time: salaried hours work: basic hours

Page checked as part of 2021/22 HMRC Technical Manuals review - grammatical changes

4 February 2022 published amendments

National Minimum Wage Manual: recent changes

Page archived – Old legacy update page no longer required.

National Minimum Wage Manual: recent changes

Page archived – Old legacy update page no longer required.

National Minimum Wage Manual: recent changes

Page archived – Old legacy update page no longer required.

National Minimum Wage Manual: recent changes

Page archived – Old legacy update page no longer required.

National Minimum Wage Manual: recent changes

Page archived – Old legacy update page no longer required.

National Minimum Wage Manual: recent changes

Page archived – Old legacy update page no longer required.

National Minimum Wage Manual: recent changes

Page archived – Old legacy update page no longer required.

National Minimum Wage Manual: recent changes

Page archived – Old legacy update page no longer required.

National Minimum Wage Manual: recent changes

Page archived – Old legacy update page no longer required.

National Minimum Wage Manual: recent changes

Page archived – Old legacy update page no longer required.

National Minimum Wage Manual: recent changes

Page archived – Old legacy update page no longer required.

National Minimum Wage Manual: recent changes

Page archived – Old legacy update page no longer required.

National Minimum Wage Manual: recent changes

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National Minimum Wage Manual: recent changes

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NMWM - National Minimum Wage Manual: update index

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2021

18 March 2021 published amendments

2020

1 October 2020 published amendments

Specific occupations and special groups: contents (in alphabetical order)

Addition of the NMW Offshore Employment Order 2020

Inclusion of the Offshore Employment Order 2020

14 April 2020 published amendments

Pay reference periods and elements of pay: contents

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

6 April 2020 published amendments

History of national minimum wage and overview of legislation: contents

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Types of work: salaried hours work

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Types of work: salaried hours work conditions: annual salary

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Types of work: salaried hours work: pay intervals

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Pay reference periods and elements of pay: National Minimum Wage pay: payments from the employer to the worker which count as remuneration

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Working time: salaried hours work: basic hours

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Working time: salaried hours work: examples of using basic hours to identify time treated as worked

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

correction to link

Working time: salaried hours work: calculation year

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Working time: salaried hours work: considering adjustments for starting employment

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Working time: salaried hours work: considering adjustments for absences

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Working time: salaried hours work: considering adjustments where contract varied once

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Working time: salaried hours work: considering adjustments where contract varied more than once

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Working time: salaried hours work: example of considering excess hours worked in the calculation year: monthly example

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Working time: contents

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Working time: salaried hours work: excess hours calculation in pay reference period where basic hours first exceeded

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Working time: salaried hours work: excess hours calculation for pay references periods for remainder of calculation year once basic hours exceeded

Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020

Working time: salaried hours work: excess hours calculation in pay reference period where basic hours first exceeded: monthly example

grammatical correction

2018

9 February 2018 published amendments

Types of work: the four types of work

FInal paragraph added to provide further information

2017

29 March 2017 published amendments

2016

26 October 2016 published amendments