APPENDIX 6 - WHAT HOURS WILL BE TAKEN INTO ACCOUNT FOR NMW PURPOSES
In calculating an individual player's hourly wage, HMRC has stated that football players are
deemed to be performing 'unmeasured work'. This assessment is based on the fact that
players are not paid by the number of hours they work, and it is not possible to specify exactly the
number of hours they will work each week.
Essentially, therefore, the HMRC has indicated that the following activities will be taken
into account when calculating the hours worked in a period by a footballer.
Home Games
The period between the time required by a club for the player to report to the home ground
until the time he is free to leave the ground after the game. This should include a
`reasonable' allowance for showering, changing etc. (i.e. it cannot be immediately on
completion of the game). However, if the player chooses to stay on to socialise etc, this will
not be included.
Travelling time from the player's own house to home games will not be included.
Training
The period between the time required by a club for the player to report to the ground until
the time he is free to leave. This should also include a `reasonable' allowance for showering,
changing etc.
Again, travelling time from the player's own house to training will not be included.
Away Games
The period between the time the player is required to report at the home ground for travel to the
away ground and the time the player arrives back at the home ground after the match.
Example; A player leaves his house at 10 am for his home ground. He is required to be at the home
ground at 11am for a three hour coach journey. After an hour’s changing and warming up, ten
minutes half time, ninety minute match and an hour warming down and changing, the team coach
leaves at 6.00 and arrives back at the home ground at 9 pm. The player drives back to his house,
arriving there at 10 pm.
Time to include for NMW purposes – Everything, except time taken to drive from the player’s home
to home ground (1 hour) and the return journey (1 hour). Total hours therefore ‘worked’ on the day
by the player for NMW purposes is ten hours (time required at home ground (11 am) to time he
reports back at home ground (9 pm)).
If a player travels directly from his home to the away ground, then all the time he spends travelling
should be included.
Note – extracted from The Football Association National Minimum Wage for Players guidance notes