Charities and the national minimum wage
Posted on: April 5, 2022
HMRC is reminding charities that engage with many different types of workers to know when a worker is entitled to the National Minimum Wage. This will depend on whether an individual is classed as either a worker, a volunteer or a voluntary worker.
Particular attention should be given to any volunteers paid a nominal amount over and above genuine out of pocket expenses. Any payment, whether cash, benefits in kind or promise of future payment is likely to mean they are a worker for minimum wage purposes and so should be paid for all hours worked.
A webinar is available to give you more information about the national minimum wage and unpaid workers or those paid on an ‘expenses only’ basis.