The National Minimum Wage (Amendment) (No. 2) Regulations 2020

16.  Where the employer gives written notice of a nominated day—

(a) the amendments made by Chapter 1 of Part 2 apply in the worker’s case from that day;

(b) the worker’s calculation year is—

(i) in the first year, not determined by regulation 24 of the 2015 Regulations but is a year beginning with the nominated day; and

(ii) in each subsequent year, a year beginning on an anniversary of that day, unless an alternative calculation year takes effect in accordance with regulation 24(5) to (8) of the 2015 Regulations; and

(c) the worker is treated as if for the purpose of regulation 24(6)(d) of the 2015 Regulations a change to the worker’s calculation year took effect on the nominated day.