The answer to your question:

From April 2025, the minimum hourly wage in the UK will depend on the age and status of the worker. Here are the current rates:

– For people aged 21 and over: £12.21.
– For people aged 18 to 20: £10.
– For under 18s:£7.55.
– For students (apprentices): £7.55. 

You cannot work more than 48 hours a week on average. The average working hours are calculated for the ‘control period’, usually 17 weeks. This means that you can work more than 48 hours a week if the average over 17 weeks is less than 48 hours a week.

If you are under 18, you cannot work more than 8 hours a day or 40 hours a week.

There are exceptions to these rules, depending on the type of work you do. Exceptions apply to

Work that requires round-the-clock availability;
Army, police and emergency services;
the security sector;
domestic workers in private households;
Work as a sailor, fisherman or on inland waterway vessels;
jobs where working hours are not measured and the person controls their own schedule, such as managers.

It is also possible to opt out of working time regulation. To do this, you must fill in a special form. By submitting it to the employer, a person confirms his or her willingness to work more than 48 hours a week.

In the UK, for example, even if you have a zero-hours contract, you are legally entitled to paid holidays. The amount of holiday you get depends on the number of hours you work.

For full-time employees, the standard holiday entitlement is 28 days or 5.6 weeks per year, including public holidays. For those on zero-hours contracts, the amount of paid holiday is accrued in proportion to the number of hours worked.

To calculate how much holiday you are entitled to, the following formula is usually used (number of hours worked ÷ full-time weekly hours) x standard holiday.

For example, if you work 10 hours a week, let’s say the standard working week is 37.5 hours and the statutory holiday is 28 days:
(10 ÷ 37.5) x 28 = 7.47 hours of paid holiday.

You should always keep a record of the hours you work to ensure that you are properly paid for your holiday. If you are in any doubt, consult an employment specialist or lawyer.

People working on zero hours contracts are entitled to SSP (Statutory Sick Pay) if they meet the following conditions.

The period during which SSP accrues depends on whether the employee has worked for you continuously for 3 months and earned more than £123 per week (average excluding tax) from one employer.

These 3 months do not have to be immediately before the days of sickness and are not interrupted:

because of illness;
on holiday;
if the employee has not been offered a job.

It can only be interrupted because of a trade union dispute, such as a strike, or if the employee is given written notice of the end of the contract.

Under the PAYE system, employers are responsible for deducting income tax and national insurance contributions from their employees’ total pay. These deductions are calculated based on a number of factors, including the employee’s tax code, earnings and any additional benefits they may receive. The deductions are then paid to Her Majesty’s Revenue and Customs (HMRC) on a regular basis, usually monthly or quarterly.

Here’s a simplified example: if an employee earns £3,000 per month and is in the 20% tax bracket, the employer will deduct £600 (20% of £3,000) from the employee’s pay as income tax and additional National Insurance.

Employers have several responsibilities under the PAYE system, in particular

Registration: Employers must register for PAYE with HMRC before they start employing staff.

Withholding: Accurately calculate and withhold income tax and national insurance contributions from employees’ pay.

Record keeping: Maintain accurate records for each employee, including their earnings and withholdings.

Reporting and payments: Send regular reports to HMRC on withholdings made and remit withheld amounts in a timely manner.

Year-end procedures: Provide employees with a P60 form summarising their earnings and deductions for the tax year and submit an annual report to HMRC.

Eligibility criteria:

The employee must have been off sick for at least 4 consecutive days.
The employee’s salary must be at least £120 per week.

Calculation:

The 2023 SSP rate is £96.35 per week.
To calculate the daily rate, divide the weekly rate by the number of days the employee usually works.

Real life examples:

Suppose Sarah works 5 days a week and is off sick for one week. Her SSP will be calculated as £96.35 (weekly rate) / 5 (working days) = £19.27 per day. In 5 days it will be £96.35.
Another employee, Michael, only works 3 days a week. His daily SSP rate will be £96.35 / 3 = £32.12. In 3 days he will be paid £96.36.

Employers’ responsibilities:

Record sickness absence.
Calculate and pay SSP through the payroll system.

Statutory Maternity Pay is a legal right for pregnant employees. It is important for employers to know the SMP rates and eligibility criteria.
Eligibility criteria:

• The employee must work for the company for at least 26 weeks.
• The employee’s salary must be at least £120 per week.

Calculation:

• The first 6 weeks: 90% of the employee’s average weekly salary
• Remaining weeks: £151.97 or 90% of your average weekly salary, whichever is less.

Examples from real life:

• Emily, an employee, earns £400 a week. During the first 6 weeks, she will receive £360 (90% of £400). During the remaining weeks, she will receive £151.97, as this is less than £360.
• Another employee, Lisa, earns £200 a week. Her SMP for the first 6 weeks will be £180 (90% of £200). For the remaining weeks, she will receive £151.97.

Responsibilities of employers:

• Record maternity leave.
• Calculate and pay SMP through the payroll system.