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

6.  In regulation 22 (determining hours of salaried hours work in a pay reference period)—

(a) after paragraph (2) insert—

“(2A) Where the pay reference period is two weeks, the hours of salaried hours work in that period are the basic hours divided by 26.

(2B) Where the pay reference period is four weeks, the hours of salaried hours work in that period are the basic hours divided by 13.”;

(b) for paragraph (6)(b) substitute—

“(b) is not entitled to be paid more than annual salary, a performance bonus and a salary premium for those additional hours.”; and

(c) for paragraph (7) substitute—

“(7) The hours of salaried hours work in a pay reference period are to be determined in accordance with regulation 29 if—

(a) the employment terminates before the end of the calculation year;

(b) the contract is varied before the end of the calculation year so that it is no longer a contract for salaried hours work; or

(c) the calculation year is changed by the employer as provided for in regulation 24(5) to (8).”.