The National Minimum Wage and Internships

The National Minimum Wage has been with us since 1999, and was added to in 2016 with the National Living Wage. Like all legislation, there have been amendments over the years. This article looks at a proposed amendment, the National Minimum Wage (Workplace Internships) Bill, which has had its second reading in parliament adjourned until 24th February 2017.

What is the National Minimum Wage (Workplace Internships) Bill??

This Bill, if passed, will require employers across England, Scotland, Wales and Northern Ireland to pay workplace internships the National Minimum Wage.

An employer is not liable for Employers? National Insurance contributions for an intern undertaking a workplace internship of less than 12 months. However, the employer ?may? meet Employers? NICs for an intern who is undertaking a workplace internship of less than 12 months.

A workplace internship will not attract the minimum wage if:

  1. the person is a student at a higher or further education institution based in the UK who is required to undertake an internship or equivalent work placement as part of his or her course;
  2. of compulsory school age;
  3. undertaking an approved English apprenticeship as set out in the Apprenticeships, Skills, Children and Learning Act 2009; or
  4. meets the terms of a definition set out in regulations made by the Secretary of State or by

Contact us for Help and Advice with the National Minimum Wage

There are always exceptions to legislation and amendments to legislation are also reasonably common. Where things can get difficult for employers and the law relating to Payroll is making certain you are up to speed with the changes, understand them and go on to implement them. This is especially true if you run a small business and perhaps don?t have a dedicated finance or HR department for such matters.

So, if or when the above bill becomes law, and indeed any other changes are made by the Government to pay and payroll law, you can be sure that we will know as soon as they are passed. This means you can be certain your payroll is accurate.

Contact or call us on 0121 422 0550 for help and advice on all things payroll.

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