How should employers calculate whether or not a worker has been paid the national minimum wage?
Because there are different rules relating to different types of work, calculating whether or not a worker has been paid the national minimum wage can be complicated. In essence, the employer should determine the worker's pay reference period and divide the number of hours worked during that period by the amount of gross pay for the same period.
The pay reference period depends on how frequently the worker is paid. If the worker is paid every month or less often (for example quarterly), their pay reference period is one month. If the worker is paid more often than once per month, for example weekly, their pay reference period is the amount of time between pay dates.