SolvedNMWM07010 | Types of work: the four types of work
From HM Revenue & Customs · National Minimum Wage Manual
Relevant legislation
The legislation that applies to this page is as follows
National Minimum Wage Regulations 2015, regulations 21, 30,36 & 44
The hours for which the minimum wage must be paid depends on the type of work the worker is doing. For National Minimum Wage purposes there are four different types of work. They are:
The type of work being performed is determined by examining the way the worker is paid. It is not dependent on other factors, such as the worker's occupation or the way the work is described by either the employer or the worker.
For National Minimum Wage purposes, there are different rules and calculations for each type of work. It is therefore crucial to establish the type of work being done before it can be determined whether National Minimum Wage has been paid.
When considering the type of work being performed it is necessary to consider the contractual arrangements. For National Minimum Wage purposes, it is not possible to be performing more than one type of work at the same time under the same contract. However, if a worker has more than one contract then it is necessary to consider the type of work being performed under each contract separately (NMWM07150).
Where an employer claims a worker is performing more than one type of work under the same contract it will be appropriate to consider the arrangement in full. For example, where a worker is mainly paid per hour but with some flat rate or bonus additions, it is unlikely the individual parts of the arrangement will be treated as a separate type of work because a view can be formed on the overall arrangement.