{
  "url": "https://openlegislation.uk/national-minimum-wage-regulations-2015/regulation-24",
  "json_url": "https://openlegislation.uk/national-minimum-wage-regulations-2015/regulation-24.json",
  "legislation": "uksi/2015/621",
  "legislation_title": "The National Minimum Wage Regulations 2015",
  "legislation_url": "https://openlegislation.uk/national-minimum-wage-regulations-2015",
  "path": "regulation/24",
  "kind": "regulation",
  "number": "24",
  "heading": "The meaning of the calculation year",
  "text": "(1) In this Chapter, “the calculation year” has the meaning given in the following paragraphs.\n(1A) Paragraphs (2) to (4) apply unless an alternative calculation year takes effect in accordance with paragraphs (5) to (8).\n(2) For a worker who commenced the employment before 1st April 1999, then for so long as the worker continues in that employment the calculation year is a year beginning on an anniversary of the commencement of that employment.\n(3) For a worker whose annual salary is payable monthly and who commenced the employment after 31st March 1999, then for so long as the worker continues in that employment—\n(a) if the worker commenced employment on the first day of a month, the calculation year is—\n(i) the year beginning with that day;\n(ii) in each subsequent year, a year beginning on an anniversary of that day;\n(b) if the worker commenced employment on any other day of a month, the calculation year is—\n(i) the period beginning with that day and ending with the day before the first anniversary of the first day of the next month;\n(ii) in each subsequent year, a year beginning on an anniversary of the first day of that month.\n(4) For a worker whose annual salary is payable other than monthly and who commenced the employment after 31st March 1999, then for so long as the worker continues in that employment the calculation year is—\n(a) the year beginning with the first day of employment;\n(b) in each subsequent year, a year beginning on an anniversary of that day.\n(5) Where the requirements specified in paragraph (6) are met (subject to the exception in paragraph (7)), the employer may change a worker’s calculation year by specifying an alternative calculation year in a written notice given to the worker.\n(6) The requirements referred to in paragraph (5) are that—\n(a) the notice includes an explanation of the effect of the change of the calculation year;\n(b) the alternative calculation year does not begin within the period of three months beginning with the day on which the employer gave the notice;\n(c) the worker does not, before the day on which the notice specifies that the alternative calculation year begins, give the employer a written objection to the change;\n(d) a change to the worker’s calculation year has not already taken effect within the period of six years ending with the day on which the notice specifies that the alternative calculation year begins; and\n(e) the employer does not make any deduction or require the worker to make any payment or work any additional hours as a result of the change.\n(7) The requirements set out in paragraph (6)(a) to (d) do not apply where on the day on which the notice specifies that the alternative calculation year begins the worker has been employed for less than the period of three months ending with that day.\n(8) Where in accordance with paragraphs (5) to (7) the employer specifies an alternative calculation year—\n(a) the change takes effect on the day the alternative calculation year begins; and\n(b) in each subsequent year, the calculation year is a year beginning on an anniversary of that day.\n(9) Where a worker’s calculation year is changed as provided for in paragraphs (5) to (8), regulation 29 is to apply as if the employment of the worker had been terminated and the last day of the worker’s final pay reference period had fallen on the day before the day on which the new calculation year begins.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 24(1A) inserted (6.4.2020) by The National Minimum Wage (Amendment) (No. 2) Regulations 2020 (S.I. 2020/339), regs. 1, 7(a) (with regs. 11-16)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 24(4) substituted (6.4.2020) by The National Minimum Wage (Amendment) (No. 2) Regulations 2020 (S.I. 2020/339), regs. 1, 7(b) (with regs. 11-16)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 24(5)-(9) inserted (6.4.2020) by The National Minimum Wage (Amendment) (No. 2) Regulations 2020 (S.I. 2020/339), regs. 1, 7(c) (with regs. 11-16)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 24 in force at 6.4.2015, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/621/regulation/24",
    "retrieved_at": "2026-10-28T23:43:27.413008+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}