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https://taxagents.blog.gov.uk/2021/03/19/calculating-the-minimum-wage-updated-guide-for-your-clients/

Calculating the Minimum Wage – updated guide for your clients

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An updated version of the ‘Calculating The Minimum Wage’ guide for employers is now available on GOV.UK. You may like to share this with your clients.
This new guidance is easier to navigate and includes more information about worker eligibility, payments and deductions, salaried hours work and unpaid work. We have also added example calculations for common National Minimum Wage errors that employers can make and included links to the new rates.
Your clients will find the new checklist at the end of the guide a helpful tool to check for the common National Minimum Wage risks.

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