*Update* On Thursday 5th November 2020, the UK government confirmed a further extension of CJRS until the end of March 2021 the JSS introduction is delayed.
Employees are entitled to the National Living Wage, National Minimum Wage or Apprentices Minimum Wage for the hours they are working or treated as working (such as training undertaken at the request of the employer in non-working hours) under minimum wage rules.
For JSS Open, at least minimum wage rates must be paid for all hours worked or treated as worked.
Remember, minimum pay is relevant to hours worked. It does not apply to hours not worked.
Employers must remember their legal obligations in relation to worked time. National Minimum Wage rates must be met or exceeded.
Remember, salary sacrifice schemes do reduce wages considered for breach of minimum pay law along with deductions for the benefit of the employer.
PAYadvice.UK 27/10/2020 updated 20/2/2021