Definition of wages

Produced by Tolley in association with

Employment Tax

Guidance

Wages are defined as any sums payable to the worker in connection with the employment.

Employers generally agree the basic rate and frequency at which they will pay their employees. The rate must not be less than the national minimum wage (see the National minimum wage ― overview guidance note). The rate of pay and / or method of calculating pay constitute key information contained in the written statement of particulars at the commencement of employment. See the Written statement of particulars or terms and conditions guidance note. The written statement of particulars should be updated with any changes subsequently agreed. The employer will then be obliged to pay wages to the employee at the agreed rate whenever the employee is ready and willing to work. In other words the employer will have to pay wages irrespective of whether or not he can provide work for the employee to do.

In the written statement

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Sarah Bradford

Director at Writetax Ltd

Sarah Bradford BA(Hons), ACA, CTA (Fellow) is the director of Writetax Ltd, a company providing tax technical writing services on tax and National Insurance, and also of its sister company, Writetax Consultancy Services Ltd. Sarah writes widely on tax and National Insurance and is the author of several books.

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