NMWM05190 | Entitlement to National Minimum Wage: resident workers in religious and other communities
From HM Revenue & Customs · National Minimum Wage Manual
Relevant legislation
The legislation that applies to this page is as follows:
National Minimum Wage Act 1998, section 44A
General
A residential member of a community does not qualify for the National Minimum Wage in respect of employment by the community, providing that:
the community is a charity or is established by a charity; and
a purpose of the community is to practice, or advance a belief of a religious or similar nature, and;
all or some of its members live together for that purpose, for example;
there has to be a core group of people who may live together in a physical place to form a community (such as a monastery or nunnery), or as part of a wider religious community (such as a religious community living within a local neighbourhood); and
to be a residential member, the person must be living within the core group identified at 1.
This does not apply to a community which is an independent school or which provides a course of further or higher education when entitlement to the National Minimum Wage applies in the normal way.