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The National Minimum Wage (PDF)

What all employers need to know, now and in the future

A Tips & Advice Special Report about...

In a nutshell

This fully up-to-date Report makes sense of the tricky rules that surround the national minimum wage (NMW). It sets out the law and your obligations as an employer in plain, easy-to-follow language.

In detail

This Report gives you straightforward advice on NMW and covers:

  • Eligibility
  • Exemptions
  • National minimum wage rates
  • The pay reference period
  • The national living wage
  • Calculating total pay and hours worked
  • Record-keeping requirements
  • Enforcement

We've included lots of realistic examples so you can see how the NMW works in practice, plus with the accompanying online service you’ll find customisable documents that support the content.

We've created this Tips & Advice Special Report especially for... 

Business owners, personnel and HR staff that want to:

  • Make sense of the tricky rules surrounding the national minimum wage
  • Know what their obligations are as an employer

Employment consultants that want to:

  • Give updated and straightforward advice on the national minimum wage rules

You'll get the following free extras with this Tips & Advice Special Report... 

An online service with ready-to-use documents

  • To immediately apply our advice and solutions in practice
  • That you can easily adapt to suit your own requirements

In this Tips & Advice Special Report you'll read about...

Table of contents


What is the national minimum wage?

Who is entitled?

Who is exempt?

National minimum wage rates

The pay reference period

Calculating total pay

Benefits in kind and accommodation

Calculating hours worked

Some interesting earlier NMW rulings

Record-keeping requirements

Enforcement by the government

Enforcement by the worker

The national living wage

Future reform

You can choose from the following options...


  • The PDF-version
  • Delivered to your inbox

Take a look at your options below.

Printed version
Online service




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