Updates: National Minimum Wage Manual
2025
Records, evidence, powers and offences: evidence: clarifying information regarding the employer
Reference to the insolvency manual removed
Reference to the insolvency manual removed as it no longer exists
2024
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
Working time: salaried hours work: basic hours
Page checked as part of 2021/22 HMRC Technical Manuals review - grammatical changes
National Minimum Wage Manual: recent changes
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National Minimum Wage Manual: recent changes
Page archived 鈥� Old legacy update page no longer required.
National Minimum Wage Manual: recent changes
Page archived 鈥� Old legacy update page no longer required.
National Minimum Wage Manual: recent changes
Page archived 鈥� Old legacy update page no longer required.
National Minimum Wage Manual: recent changes
Page archived 鈥� Old legacy update page no longer required.
National Minimum Wage Manual: recent changes
Page archived 鈥� Old legacy update page no longer required.
National Minimum Wage Manual: recent changes
Page archived 鈥� Old legacy update page no longer required.
National Minimum Wage Manual: recent changes
Page archived 鈥� Old legacy update page no longer required.
National Minimum Wage Manual: recent changes
Page archived 鈥� Old legacy update page no longer required.
National Minimum Wage Manual: recent changes
Page archived 鈥� Old legacy update page no longer required.
National Minimum Wage Manual: recent changes
Page archived 鈥� Old legacy update page no longer required.
National Minimum Wage Manual: recent changes
Page archived 鈥� 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
Accommodation and accommodation offset: contents
Additional page - NMWM10155
2020
Specific occupations and special groups: contents (in alphabetical order)
Addition of the NMW Offshore Employment Order 2020
Inclusion of the Offshore Employment Order 2020
Pay reference periods and elements of pay: contents
Updated to incorporate changes as per National Minimum Wage (Amendment) (No.2) Regulations 2020
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
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
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
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
grammatical correction
2018
Issuing Notices of Underpayment: when to issue a notice
removal of reference to BUH
Issuing Notices of Underpayment: workers to include on a notice
remove reference to Contacting and Tracing workers
After Notice of Underpayment issued: contents
removal of links to archived pages
After notice of underpayment issued: confirming arrears have been paid to the workers
Page archived
After notice of underpayment issued: employer advises worker cannot be traced to pay arrears
Page archived
Types of work: the four types of work
FInal paragraph added to provide further information
2017
After Notice of Underpayment issued: withdrawing a Notice of Underpayment and not replacing it
Added text for clarification
After Notice of Underpayment issued: withdrawing and replacing a Notice of Underpayment
Added text for clarification
Enforcement and proceedings: action on receipt of notification of an appeal
Additional information about appeal receipts
2016
Types of work: confirming salaried hours work: flowchart
Update URL to flowchart.