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Posted Sun, 16 Apr 2023 18:42:38 GMT by Keith Porthill
I have two jobs, one full time ‘main’ employment where I earn circa £50k and another part time employment where I earn £12k, the second role is working as an on call firefighter, on call around 60 hours per week, so technically already under minimum wage. The secondary employer (Fire Service) has now started offering a salary sacrifice scheme, but they are unsure if I will be eligible as the T&C’s state the scheme cannot push me below NMW. Can my main employment income be considered by HMRC when making this judgement regarding NMW and I therefore be allowed to sacrifice an amount of my £12k towards an electric vehicle?
Posted Tue, 18 Apr 2023 06:37:16 GMT by ScottRaymond Raymond
According to the National Minimum Wage (NMW) in Great Britain, workers must receive a certain minimum wage based on their age and employment status. If an employer offers a wage sacrifice scheme, it cannot result in an employee receiving less than the national minimum wage. In your case, your secondary employer (the fire department) is not sure if you would be eligible for the wage sacrifice scheme because you are already getting paid for part-time work that is technically below the minimum wage. In this situation, HMRC may consider your basic income from employment when deciding on the national minimum wage. If your combined earnings from both jobs are above the national minimum wage, you can take part in the wage sacrifice scheme and donate £12,000 towards an electric car. However, if your combined wages are below the national minimum wage, you cannot take part in the wage donation scheme as this will result in you receiving less than the national minimum wage.
Posted Mon, 24 Apr 2023 14:59:24 GMT by HMRC Admin 32
Hi Keith Porthill,

The guidance at NMWM07160 advises that where there are two or more employers, each should be considered separately, to ensure the NMW applies whilst in their employment.

NMWM07160 - Types of work: working for two or more employers

The terms “on call” and “stand by” are commonly used to describe an arrangement where a worker makes themselves available to respond to work as and when required.  

NMWM08170 provides general advice on NMW and being 'on call' or 'stand by'.

NMWM08170 - Working time: salaried hours work: on call and stand by

For advice in this particular area, please have a look at:

Employers: National Minimum Wage enquiries and complaints

Thank you.

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