The following Flowchart should be used when determining whether or not salaried hours work is being performed. Is the worker entitled under their contract to 
be paid an annual salary or annual salary and 
 
No 
performance bonus or salary premium (from 
6 April 2020) (See NMWM07034) 


Can the employer provide additional 
 
 
Yes 
 
 
evidence of how the worker's entitlement 
 
No 


to an annual salary is calculated?  
 
Does the worker's contract provide a basic number of hours per year or are the 
 
 
No 
basic hours per year ascertainable? (See NMWM07030) Can the employer provide an explanation 
 
 
Yes 
 
 
of how the basic hours are ascertained? Is the only payment that a worker is entitled to receive for the basic hours annual salary (and performance bonus  
 
No 
or salary premium (from 6 April 2020)) 
(See NMWM07034 & 07036) 
 
Yes Is the worker paid either in equal monthly, weekly, two-weekly (from 6 April 2020), or  
four-weekly (from 6 April 2020) instalments 
 
No 
(or varying monthly instalments resulting in 
equal quarterly amounts) unless a permitted variation applies. 
(See NMWM07038) 
 
Yes 


Worker is not performing 
Worker is performing salaried hours work 


salaried hours work. 
(See NWMM07020) 


Establish what other type 


a