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”.