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Working Time and Minimum Wage Regulations

These regulations apply to nearly all businesses. The Working Time Regulations are enforced by the Health and Safety
Executive, and the National Minimum Wage (NMW) and National Living Wage (NLW) by HMRC. Employers must keep records to
demonstrate compliance.

Working Time Regulations

The 48 hour working week

Workers have the right to a maximum average of 48 hours per week, calculated over a 17-week reference period (or longer
by agreement). Working hours include time spent at the employer’s disposal (e.g. training, standby), but not lunch
breaks or commuting.

  • Opt-outs are allowed via written agreement but cannot be forced.
  • Applies to temporary workers; not applicable to the self-employed, police, or armed forces.

Rest breaks and leave

Workers are entitled to...

  • 20-minute break if working more than 6 hours (30 minutes if under 18).
  • 11 hours rest between shifts (12 for under 18s).
  • One day off per week, or two per fortnight.
  • 5.6 weeks' paid holiday annually (pro-rata for part-time). Holiday pay must be paid when leave is taken, not
    rolled into wages.
  • Night workers (working between 11pm–6am) must not exceed 8 hours per 24-hour period, averaged over 17
    weeks.

Minimum Wage & Living Wage (from 1 April 2025)

Age/Status

Hourly Rate

21 and over (NLW)

£12.21

18–20

£10.00

Under 18

£7.55

Apprentices

£7.55

Most workers are entitled to the NMW or NLW. These cannot be opted out of. Exceptions include:

  • Self-employed
  • Company directors
  • Volunteers
  • Armed forces
  • Prisoners
  • Religious community members

Included in NMW pay calculations:

  • Basic pay (after tax/NIC)
  • Bonuses and commissions
  • Accommodation (up to £9.99/day offset)

Excluded from pay calculations:

  • Tips and service charges
  • Payments for employer’s benefit (e.g. travel)
  • Costs for uniforms or tools not reimbursed

Recent Updates

  • Employers must now retain holiday pay records for six years.
  • Employer NICs increased from 13.8% to 15% (April 2025).
  • Neonatal Care Leave expected to come into force in 2025, allowing time off for parents of hospitalised newborns.

How we can help you

If you need any further assistance with the working time regulations and national minimum wage please contact us.

Current Tax News Updates