Employers may calculate the regular rate of pay for employees paid on a piece-rate basis — i.e., those paid per unit of production rather than a period of time — by dividing the employees' earnings by the number of hours worked in a workweek, including both productive and nonproductive ...
All of this comes on top of increases to national insurance contribution (NIC) rates announced in the pre-Budget report last December. These come into effect in 2011-12, by which time the combined marginal tax rate for those in employment will be 51.5% at the highest level. Compared with ...