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Contents

Official guidance
National Minimum Wage Manual

NMWM08000 · Working time

  • NMWM08010 · Introduction
  • NMWM08020 · Salaried hours work: general approach
  • NMWM08030 · Salaried hours work: basic hours
  • NMWM08035 · Salaried hours work: examples of using basic hours to identify time treated as worked
  • NMWM08040 · Salaried hours work: calculation year
  • NMWM08042 · Salaried hours work: transitional provision
  • NMWM08050 · Salaried hours work: considering adjustments for starting employment
  • NMWM08060 · Salaried hours work: considering adjustments for leaving employment
  • NMWM08070 · Salaried hours work: considering adjustments for absences
  • NMWM08080 · Salaried hours work: considering adjustments where contract varied once
  • NMWM08090 · Salaried hours work: considering adjustments where contract varied more than once
  • NMWM08100 · Salaried hours work: considering the actual hours worked in the calculation year
  • NMWM08110 · Salaried hours work: considering excess hours worked in the calculation year
  • NMWM08120 · Salaried hours work: example of considering excess hours worked in the calculation year: monthly example
  • NMWM08121 · Salaried hours work: considering excess hours worked in the calculation year: weekly example
  • NMWM08122 · Salaried hours work: considering excess hours worked in the calculation year: two-weekly example
  • NMWM08123 · Salaried hours work: considering excess hours worked in the calculation year: four-weekly example
  • NMWM08130 · Salaried hours work: excess hours calculation in pay reference period where basic hours first exceeded
  • NMWM08131 · Salaried hours work: excess hours calculation in pay reference period where basic hours first exceeded: monthly example
  • NMWM08132 · Salaried hours work: excess hours calculation in pay reference period where basic hours first exceeded: weekly example
  • NMWM08133 · Salaried hours work: excess hours calculation in pay reference period where basic hours first exceeded: two-weekly example
  • NMWM08134 · Salaried hours work: excess hours calculation in pay reference period where basic hours first exceeded: four-weekly example
  • NMWM08140 · Salaried hours work: excess hours calculation for pay references periods for remainder of calculation year once basic hours exceeded
  • NMWM08141 · Salaried hours work: excess hours calculation for pay reference periods for remainder of calculation year once basic hours exceeded: monthly example
  • NMWM08142 · Salaried hours work: excess hours calculation for pay reference periods for remainder of calculation year once basic hours exceeded: weekly example
  • NMWM08143 · Salaried hours work: excess hours calculation for pay reference periods for remainder of calculation year once basic hours exceeded: two-weekly example
  • NMWM08144 · Salaried hours work: excess hours calculation for pay reference periods for remainder of calculation year once basic hours exceeded: four-weekly example
  • NMWM08150 · Salaried hours work: examples of salaried hours work calculations
  • NMWM08151 · Salaried hours work: worked example of initial calculation year
  • NMWM08160 · Salaried hours work: waiting time at or near work place
  • NMWM08170 · Salaried hours work: on call and stand by
  • NMWM08180 · Salaried hours work: sleeping time
  • NMWM08190 · Salaried hours work: training time
  • NMWM08200 · Salaried hours work: travelling time
  • NMWM08210 · Salaried hours work: absences: breaks from work
  • NMWM08220 · Salaried hours work: absences: holidays and other absences
  • NMWM08230 · Salaried hours work: industrial action
  • NMWM08240 · Time work: general approach
  • NMWM08250 · Time work: determining hours worked
  • NMWM08260 · Time work: waiting time at or near a place of work
  • NMWM08270 · Time work: on call and stand by
  • NMWM08280 · Time work: sleeping time
  • NMWM08290 · Time work: training time
  • NMWM08300 · Time work: travelling time
  • NMWM08310 · Time work: absences: breaks from work
  • NMWM08320 · Time work: absences: holidays and other absences
  • NMWM08330 · Time work: industrial action
  • NMWM08340 · Output work: general approach
  • NMWM08350 · Output work: determining hours worked
  • NMWM08360 · Output work: identifying time treated as worked using rated output work (“fair” piece rate)
  • NMWM08370 · Output work: time spent performing output work where no "fair" piece rate applies
  • NMWM08380 · Output work: waiting time
  • NMWM08390 · Output work: training time
  • NMWM08400 · Output work: travelling time
  • NMWM08410 · Output work: performing tests for output rate "fair" piece rate purpose
  • NMWM08420 · Output work: absences: breaks from work
  • NMWM08430 · Output work: absences: holidays and other absences
  • NMWM08440 · Output work: industrial action
  • NMWM08450 · Unmeasured work: general approach
  • NMWM08460 · Unmeasured work: determining hours worked for hours not falling under a daily average agreement
  • NMWM08470 · Unmeasured work: ascertaining hours worked using daily average agreement
  • NMWM08480 · Unmeasured work: waiting time
  • NMWM08490 · Unmeasured work: travelling time
  • NMWM08500 · Unmeasured work: training time
  • NMWM08510 · Unmeasured work: absences: breaks from work
  • NMWM08520 · Unmeasured work: absences: holidays and other absences
  • NMWM08530 · Unmeasured work: industrial action
  • NMWM08540 · Working time directive
  • NMWM08550 · Time off in lieu
  • NMWM08560 · Zero hours contracts
  • NMWM08570 · Breaks in employment
  1. Working time: contents
  2. Working time: working time directive

NMWM08540 | Working time: working time directive

From HM Revenue & Customs · National Minimum Wage Manual

Relevant legislation

The legislation that applies to this page is as follows:

  • Working Time Regulations 1998

General

Both the National Minimum Wage Regulations and Working Time Regulations contain detailed provisions as to what counts as working time (i.e. time worked and treated as worked). Whilst there may be some similarities in the terms and descriptions used it is important to be aware that these respective regulations have completely different functions and what is counted as working time is NOT interchangeable between the regulations.

When considering what is and is not counted as working time for National Minimum Wage it is not appropriate to rely on any report or judgment relating to Working Time Regulations when forming a view regarding National Minimum Wage.

One notable difference between the respective areas is the treatment of sleeping time. Special rules need to be considered regarding sleeping time (NMWM08180 and NMWM08280) as such sleeping time may not be working time for National Minimum Wage purposes. However, such time is likely to be considered to be working time for the purpose of the Working Time Regulations.

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