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You are paying them at least the minimum wage rate. Calculating salaried workers’ hours - excess hours worked If the care worker can take a break whenever they are not needed they are not being paid based on the actual time worked during the shift, but just for the shift as a whole. In this case the work is not time work, because the pay does not vary based on the actual time worked. It is also not output work or salaried hours work, so it is unmeasured work. Calculate the worker’s minimum wage pay for the pay reference period - (see Pay counted during a pay reference period for minimum wage purposes); Both of these conditions must be satisfied; otherwise you must pay your output workers at least the minimum wage for every hour they work. Rated output work - the mean hourly output rate

Identify the particular period for which the worker is paid. See Pay counted during a pay reference period for the purposes of the minimum wage.the deduction or charge you make for living accommodation does not increase because of the worker’s absence from work Calculate the number of days from the date of the change to the end of the contract year, for example from 1 November there are 151 days remaining of the contract year. You may offer living accommodation to workers where the employment is in a remote location, or it is unrealistic to expect workers to travel daily due to distances involved. the worker’s calculation year has not previously been changed within the period of 6 years ending with the first day of the proposed new calculation year These special rules apply when a time worker has been absent from work and the following all apply:

The nominated date may not be later than 6 April 2022. If the employer chooses not to give this notice, the rules brought in on 6 April 2020 apply to the worker from the first day of the worker’s first calculation year starting after 6 April 2022. where a test has already been carried out and the mean hourly output rate established in relation to the same piece made/task performed but in different physical conditions.dividing that total by the total number of hours the worker would have worked, including any hours they actually worked, if they had not been absent Identify the notional hours in pay reference period: 1,400 ÷ 52 = 26.92 hours - you should assume they have worked this both when the worker has done 40 hours during term time and no hours during the holiday. However, if you didn’t pay them for the extra 20 hours in February because you were not sure if the hours would take them above their contractual hours in the calculation year you would need to include the hours in the remaining pay reference periods. Calculation year time required to be available for work either on standby or on-call at or near their workplace, unless the worker is at home - however there is an exception if the worker is permitted to sleep during this time and is provided with suitable sleeping facilities (See ‘Sleep-in’ shifts) businesses or companies with a director, shareholder, member, owner or business partner who is a family member of a director, shareholder, owner or business partner of the employing business

However, if a worker enters into a contract to take a college course which is not a requirement of their employment, but something the worker wishes to undertake entirely voluntarily for their own development, then, provided any deductions are paid by you directly to the third party training provider, the worker’s minimum wage pay will not be reduced. This is the case as the liability is the worker’s, the cost is not in connection with their employment and the deduction is not for your own use and benefit. Salary sacrifice You may neglect height and width of lenses but make sure to find a frame with the accurate total width as required. the hours the worker actually works are less than they would normally be in the pay reference period because of the absence Where a deduction is made from a worker’s pay for transport, the amount deducted will always reduce the worker’s pay for minimum wage purposes unless it is an amount owed by the worker to a third party (such as to a transport company). paid an annual salary, under a contract for a basic number of hours each year (known as salaried hours work)

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Work out how many days there were from the first time the contract was changed to the second (and last) time it was changed: 92. The hours for which you must pay a worker the minimum wage depend on the type of work they perform and therefore whether they are: Benefits in kind do not count towards minimum wage pay, even if they have a monetary value. However, there are special rules where you provide a worker with accommodation. See Benefits in kind and Living accommodation.

An expense includes any requirement imposed on the worker by you – contractually or otherwise. Personal Protective Equipment ( PPE) and other equipment an employer must legally provide travelling from work to training venues – but travel between the worker’s home and the training venue does not generally count Identify the actual hours worked in February after the basic hours were exceeded - in this example this is the hours worked from 11 February to the end of February, say 70 hours.To start with, you need to work out whether the worker has worked more than their basic hours in the calculation year. Divide them by 365 and multiply by the previous contract hours (2,040): (214 ÷ 365) x 2,040 = 1,196 hours.