UK National Minimum Wage and National Living Wage compliance checklist: eligibility, pay reference periods, calculating pay and hours (salaried, time, output, unmeasured), rates, record‑keeping and information sharing

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Checklists

This Checklist

This Checklist outlines the key steps and issues to consider when deciding whether someone is entitled to, and actually receives, the national minimum wage (NMW). It covers entitlement to the minimum wage, including identifying the pay reference period, calculating a worker’s pay in that period, assessing the number of hours worked by reference to salaried work, time work, output work and unmeasured work, determining the hourly rate for pay, comparing that hourly rate with the minimum wage, required record keeping obligations, and the sharing of information. For further guidance on the NMW generally, see Practice Note: National minimum wage. For information on current NMW rates, see Practice Note: Employment-related statutory rates and limits—National minimum wage (NMW). The government publishes guidance on calculating the minimum wage (which also applies to workers entitled to the National Living Wage). This guidance provides practical advice and examples to explain:

what does and does not count as pay and working hours for minimum wage purposes
eligibility for the minimum wage
how to calculate the minimum wage
how the government enforces the minimum wage

A National Minimum Wage and Living Wage calculator for workers is also available on GOV.UK...

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Web page updated on 20/05/2026

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