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Working hours for which the minimum wage must be paid - Calculating the minimum wage - Guidance

Employment: Worker | Law Report

On the facts found in the present case, the employment tribunal (the ET) had been entitled to find that the respondent drivers were ‘workers’ who worked for Uber London under ‘worker’s contracts’, within the meaning of the statutory definition (s 230(3) of the Employment Rights Act 1996). The Supreme Court (the court), in dismissing Uber’s appeal, held that that had been the only conclusion which the ET could reasonably have reached and, accordingly, it affirmed the conclusion of the Employment Appeal Tribunal, and that of the majority of the Court of Appeal, that the ET had been entitled to decide both questions in the respondents’ favour. Further, the court held that the ET had note erred in finding that: (i) periods during which its three conditions were met constituted ‘working time’ for the purpose of the Working Time Regulations 1998, SI 1998/1833; (ii) drivers’ working hours should be classified as ‘unmeasured work’, and (iii) the respondents’ working

NMWM08042 - National Minimum Wage Manual - HMRC internal manual

NMWM08042 - Working time: salaried hours work; transitional provision You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Relevant legislation National Minimum Wage Regulations 2015, regulations 21(2), 24, 24(5) to (8) National Minimum Wage (Amendment) (No. 2) Regulations 2020 The National Minimum Wage (Amendment) (No. 2) Regulations 2020 introduced changes to the rules around salaried hours work from 6 April 2020. The amendment regulations included transitional arrangements describing special rules for those workers engaged by an employer prior to 6 April 2020. A worker employed prior to 6 April 2020 who previously would not have been classified as performing salaried hours work but does so as a result of the National Minimum Wage (Amendment) (No. 2) Regulations 2020 is identified as a “re-categorised worker”.

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