Who pays for the time it takes to do a coronavirus lateral flow test?
The government has confirmed that dozens of public and private sector employers have joined its scheme to offer workplace rapid testing to employees without coronavirus symptoms who cannot work from home. These lateral flow tests give results in 30 minutes. However, who pays for the waiting time?
Where workplace rapid testing has been implemented employees will be asked to take a lateral flow test a couple of times a week. They then need to wait 30 minutes for their result, and normally they wouldn’t start work until that result is available. It’s highly unlikely the employer will have explicitly covered this type of waiting time in employment contracts. If that’s the case and they can’t otherwise contractually require employees to work overtime, then they should allow them to attend for lateral flow tests and wait for their results during their normal working hours, e.g. at the start of their shift rather than pre-shift, unless they expressly agree to come in earlier. If the employer can contractually require employees to work overtime, and wants them to come in pre-shift to do the test and wait for the results under those overtime provisions, then they should pay for any additional time here in accordance with those provisions (or grant time off in lieu if the employer allows for that). Likewise, if the employees expressly consent to come in pre-shift, the employer should agree to pay them to do so (or again agree time off in lieu), although they don’t have to agree to higher overtime rates.
Where contractual overtime is unpaid, which is frequently the case with salaried employees, employers need to be careful to ensure compliance with national minimum wage (NMW) legislation, particularly if the employee is paid at or close to NMW rates. This is because standby time at or near the workplace and overtime both count as working time for NMW purposes. Once a salaried hours worker who isn’t paid for these additional standby or overtime hours has worked for more than their basic annual hours in the year, it’s necessary to check that all the additional hours are taken into account when checking that at least the NMW rates have been paid. This shouldn’t affect anyone who is paid significantly in excess of NMW rates though.
Related Topics
-
What concessions can help your business?
HMRC has been taking away a number of VAT concessions that have existed for many years. Why has this happened and what concessions could still be useful for your business?
-
MONTHLY FOCUS: PROVIDING FURTHER TAX-FREE BENEFITS TO EMPLOYEES
In this further examination of tax and NI free benefits. Providing benefits that are exempt from income tax is a great way to reward employees in a tax-efficient way. Which benefits qualify for tax-free treatment?
-
HMRC urges agents to review excepted estates
HMRC is reminding tax agents to review inheritance tax (IHT) returns submitted for excepted estates following changes introduced from 1 January 2025. The warning follows concerns that some estates may have been incorrectly treated under the new rules. What should you check?




This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.