| Guvnor

Made under: National Minimum Wage Act 1998
Enforced by: HMRC
Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Employer2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 682 other Acts

The Income Tax (Pay As You Earn) Regulations 2003 241 duties

Provision and Use of Work Equipment Regulations 1998 120 duties

TULRCA 1992 72 duties

Income Tax (Earnings and Pensions) Act 2003 54 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 53 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

0 of 3 sections shown

3 other sections in this Part — procedural and definitional

s.001 Citation and commencement

s.002 Revocations

s.003 General interpretative provisions

Part 2

Rates of the National Minimum Wage and Pay Reference Period

0 of 5 sections shown

5 other sections in this Part — procedural and definitional

s.004 The national living wage

s.005 Determining whether the apprenticeship rate applies

s.006 Pay reference period

s.determining the applicable national minimum wage r Determining the applicable national minimum wage rate

s.workers who qualify for the national minimum wage Workers who qualify for the national minimum wage at a different rate

Part 3

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.007 Calculation to determine whether the national minimum wage has been paid

Part 4

0 of 9 sections shown

9 other sections in this Part — procedural and definitional

s.008 Remuneration in a pay reference period

s.009 Payments as respects the pay reference period

s.010 Payments and benefits in kind which do not form part of a worker’s remuneration

s.011 Determining the reductions which reduce the worker’s remuneration

s.012 Deductions or payments for the employer’s own use and benefit

s.013 Deductions or payments as respects a worker’s expenditure

s.014 Deductions or payments as respects living accommodation

s.015 Deductions or payments as respects living accommodation adjusted for absences

s.016 Amount for provision of living accommodation

Part 5

1 of 34 sections shown

s.042 The meaning of average hourly output rate (rated output work) Regulated

Determine average hourly output rate for rated output workEmployer

33 other sections in this Part — procedural and definitional

s.017 Hours of work for determining whether the national minimum wage has been paid

s.018 Hours where payment due on submission of a record

s.019 Hours spent training

s.020 Hours spent travelling

s.021 The meaning of salaried hours work

s.022 Determining hours of salaried hours work in a pay reference period

s.023 Absences from work to be reduced from the salaried hours work in a pay reference period

s.024 The meaning of the calculation year

s.025 Determining the basic hours in the calculation year

s.026 Determining whether the worker works more than the basic hours in the calculation year

s.027 Hours treated as worked for the purpose of determining whether the worker works more than the basic hours in the calculation year and, where the worker does, the number of salaried hours work in that year

s.028 Determining hours of salaried hours work if the worker works more than the basic hours in the calculation year

s.029 Hours of salaried hours work if the employment terminates before the end of the calculation year (or contract is varied so it is no longer a contract for salaried hours work)

s.030 The meaning of time work

s.031 Determining hours of time work in a pay reference period

s.032 Time work where worker is available at or near a place of work

s.033 Training treated as hours of time work

s.034 Travelling treated as hours of time work

s.035 Hours not treated as time work

s.036 The meaning of output work

s.037 Determining hours of output work in a pay reference period

s.038 Training treated as hours of output work

s.039 Travelling treated as hours of output work

s.040 Industrial action not treated as output work

s.041 Requirements for rated output work

s.043 Determining hours of rated output work in a pay reference period

s.044 The meaning of unmeasured work

s.045 Determining hours of unmeasured work in a pay reference period

s.046 Training treated as hours of unmeasured work

s.047 Travelling treated as hours of unmeasured work

s.048 Industrial action not to be unmeasured work

s.049 The daily average agreement

s.050 Determining the hours treated as worked under a daily average agreement

Part 6

0 of 8 sections shown

8 other sections in this Part — procedural and definitional

s.051 Schemes for training, work experience, temporary work or for seeking or obtaining work

s.052 Schemes for trial periods of work

s.053 Work experience as part of a higher or further education course

s.054 Traineeships in England

s.055 Work schemes for provision of accommodation to the homeless

s.056 European Union programmes

s.057 Work does not include work relating to family household

s.058 Work does not include work relating to family business

Part 7

1 of 1 section shown

s.059 Records to be kept by an employer Regulated

Keep and maintain detailed National Minimum Wage recordsEmployer

1 other provision

s.revocations Revocations

Help complying

Guvnor’s practical routes through this instrument.

Stop your sole trader business

Step-by-step guide to closing your self-employment - telling HMRC, filing final returns, and keeping required records

Transfer ownership of your business

Plan and execute business succession - family transfers, management buyouts, partner buyouts, or employee ownership

Manage your employees

A comprehensive journey for UK employers covering the full employment lifecycle - from ongoing payroll and compliance duties through to managing workforce …

Start a restaurant

Open a restaurant, cafe, or food business

Sell your business

Navigate the business sale process from preparation to completion and beyond - valuation, finding buyers, due diligence, TUPE, deal negotiation, and post-sale …

Close your company

Choose the right route to close your limited company - voluntary strike-off, Members' Voluntary Liquidation, or dealing with debts

National Minimum Wage, tips, and pay compliance in hospitality

How to ensure NMW compliance in hospitality, covering the accommodation offset, why tips cannot count towards minimum wage, unpaid trial shift rules, …

Paying the National Minimum Wage

Your obligations for minimum wage and record keeping.

4 more guides that reference this instrument

Keep the right employment records Before you hire your first employee Hospitality sector market overview Keep business records after closing

Connected legislation

The wider family of instruments made under the same parent Act.

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.