The Employment Appeal Tribunal has held that a sleep-in payment was not an allowance for the purpose of the national minimum wage. Therefore it should not be excluded from the calculation of the hourly rate paid by the employer.
The Employment Appeal Tribunal has held that the national minimum wage relates to a worker's basic rate of pay, even if he or she normally works only at night at an enhanced rate.
The Employment Appeal Tribunal has upheld an employment tribunal decision that an employee who was allowed to sleep for much of his shift, but had to deal with anything untoward that might arise, was entitled to be paid the national minimum wage for the whole shift.
In James v Redcats (Brands) Ltd [2007] IRLR 296 EAT, the Employment Appeal Tribunal (EAT) has given guidance on the definition of a worker under the national minimum wage legislation.
In Leisure Employment Services Ltd v Commissioners for Her Majesty's Revenue and Customs [2007] IRLR 450 CA, the Court of Appeal has held that sums deducted from the pay of workers living in employer-provided accommodation to offset the cost of utility bills can not be counted as part of their wages for the purposes of establishing if they are receiving the minimum wage.