Tuesday 3 October 2000

Company Directors and Doctors' Working Hours

CONTENTS

1. Minimum wage and company directors
2. ECJ Decision - Doctors' maximum working hours

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1. Minimum Wage and Company Directors

An Inland Revenue agreed guidance note on the impact of the minimum wage on company directors has been issued by the Tax Faculty of the Institute of Chartered Accountants.

The note is particularly useful for its guidance on when a director is also an employee.

It can be downloaded from http://www.taxfac.co.uk/facultypublications/documents/11-520-1.doc

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2. ECJ Decision - Doctors' maximum working hours
The ECJ has, this morning, handed down its decision in Sindicator de Medicos de Asistencia Publica v Spain.

It held that Spanish primary care doctors are subject to the maximum 48-hour week.

The important sections of the judgment, which is available at http://www.curia.eu.int/jurisp/cgi-bin/gettext.pl?lang=en&num=79998996C19980303&doc=T&ouvert=T&seance=ARRET&where=() ,are to hold/confirm that:

  • trainee doctors are not subject to the 48-hour week, they being a specific exemption from the Working Time Directive;
  • doctors who are 'on-call' at a health centre are counted as working, for the purpose of the Working Time Directive;
  • doctors who are 'on-call' away from a health centre (ie at home) are not counted as working, for the purpose of the Working Time Directive;
  • doctors who are 'on-call' at night are not rendered 'night workers' simply by reason of the Directive.
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