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National Minimum Wage compliance – an HR issue for HE employers

10:30AM, 12 December 2018
Central London

  1. Programme
  2. Booking
Did you know that an employer can pay an annual salary in excess of £30k but still be in breach of the HMRC’s National Minimum Wage (NMW) rules, or that time worked up to be taken in lieu at a later stage can impact on the calculation of the NMW?
This and other potential hazards about the HMRC rules around the calculation of the NMW will be discussed at this masterclass.
It will consider how HE employers can ensure that they comply with complex, often ambiguous, NMW rules. As the statutory national living wage rises, higher-wage employers, are also coming into scope without realising how their payroll practices might make them vulnerable to inadvertent but costly breaches, which would be damaging to their reputations. The growing HMRC inspectorate is also under pressure to get results and so all employers face increasing scrutiny of their use of labour, including sub-contractors.
This masterclass will be delivered on behalf of UCEA by Dr Duncan Brown, Head of HR Consultancy at IES, Samantha Mann, Senior Policy & Research Officer at CIPP and Simon Rice-Birchall, Partner, Employment Law at Eversheds Sutherland.  In addition, there will be a session on Concerns from the HE sector finance community with contributions from BUFDG and the Head of Tax from a university. It will update attendees on case-law developments, media stories, and enforcement action by drawing upon some client experiences.
HE specific issues that will be covered include:
  • Multipliers for hourly paid academics.
  • Pay averaging across the year. 
  • Salaried contracts with no set hours – whether these count as salaried or unmeasured work. 
  • Clarifying where the burden of proof lies. Does this lie with the HEI? 
  • What evidence would the HMRC expect HEI employers to have? Do HEIs need to adjust their payment/payroll systems to show more detail on how payments were calculated? 
  • Employer-provided accommodation. 
  • Benefits provided by the HEI via salary sacrifice, such as subsidised childcare costs and AVCs.
This masterclass will take place in central London between 10.30 am and 3.30 pm (registration from 10 am). A timed programme can be found below

Prices and booking processes:

Delegates from UCEA member institutions

£340 per place

If you work at a UCEA member institution and wish to attend this meeting please book places via the online booking form.


Delegates from other HEIs and HE sector agencies

If you work for an HEI not in UCEA membership or another HE sector agency please email for more details about attending.