Nmwm07050 - types of work: confirming time work - hmrc internal manual
Nmwm07050 - types of work: confirming time work - hmrc internal manual"
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NMWM07050 - TYPES OF WORK: CONFIRMING TIME WORK For a worker to be performing time work (NMWM07040) they must not be performing salaried hours work (NMWM07020) and be paid in relation to the
time worked (on the basis of the time spent doing the work). When presented with a worker performing time work it is important to confirm that time work is applicable. For example:
Generally, where a worker is performing time work they commonly have an hourly rate and sometimes an indication of how many hours they are expected to work. A time workers pay will always
reflect the number of hours worked. Their pay will vary for each PRP, in accordance with the number of hours worked in that PRP. If a time worker works longer than expected they will earn
more and be paid extra in relation to the additional time worked. A worker who is paid the same amount each month and works every Tuesday - Thursday cannot be performing time work because
the number of days worked will differ each month. If the pay remains the same each month but the number of days vary he is not being paid in relation to the time worked. If he doesn’t meet
the criteria for salaried work or time work he will be performing unmeasured work. Previous page Next page Print this page
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