Whilst the employer may be immediately paying the monies deducted over to the third party, the fact remains that the employer will be free to use the monies for any purposes they so wish and will not need to use their other funds to pay the bus company. This situation applies even if the employer is making a loss in providing the service to the workers. Each case may be different depending on individual circumstances, including what the contract provides and what is happening in practice. For example, if their contract is to work 2,040 basic hours a year and they do not work any more hours then you don’t need to do any further calculations. These special rules apply when a time worker has been absent from work and the following all apply:

An example of when this would occur is when it is not possible to calculate pay accurately (for example, in relation to overtime or additional hours worked after payroll cut off dates) in time to be included in the pay reference period to which the earnings relate. You are paying them at least the minimum wage rate. Calculating salaried workers’ hours - excess hours worked Be aware that two frames that have identical frame sizes may fit differently, depending on the style of the frame. (Read more about eyeglass sizes.) Output work is work that is paid only according to the number of things that a worker makes or tasks they perform. ‘Piece work’ or ‘commission work’ may sometimes be output work for minimum wage purposes. where you have already tested to determine the mean hourly output rate for another piece made/task performed that is reasonably similar to the one in question and was done in similar physical conditions to those in question; orbe issued before the start of the pay reference period (see Pay counted during a pay reference period for the purposes of the minimum wage) confirming you intend to pay them by a fair piece rate - if the terms of the notice have not changed, there is no need to issue a new notice before every pay reference period If there were any absences in the pay reference period that reduce hours (see Absences from work) these will then need to be subtracted. Divide that number by 365 and multiply by the new contract hours (1,900): 151 ÷ 365 x 1,900 = 786 hours.

divide 10 days in the pay reference period by 365 days in a full year (include non-working days): 10 ÷ 365 = 0.027 On and from 15 August 2022, Nelli counts as performing salaried hours work. Calculating salaried workers’ hours - contract changes The amount deducted would not reduce the calculation of minimum wage pay, provided that the arrangement is not an expense of the employment, a contractual requirement or any other requirement imposed by the employer on the worker. The accommodation offset will apply whenever you are providing living accommodation, regardless of whether the worker can choose whether or not to occupy the accommodation. Even if the provision of living accommodation is optional, where the worker chooses to accept the offer, the accommodation offset will apply. Treatment of absences and time work time spent at the workplace and required to be available for work – it makes no difference whether or not you actually provide work for that timethe 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 However, the worker would be performing time work for minimum wage purposes if you paid them according to how many garments they produce and you fix the hours of work. As this is time work, this means that the total amount paid for garments produced in the pay reference period cannot be lower than the minimum wage rate multiplied by the number of hours worked or treated as worked in that period. (For more information see Time work).