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22.—(1) The hours of salaried hours work in a pay reference period are to be calculated in accordance with the following paragraphs.
(2) Where the pay reference period is a week, the hours of salaried hours work in that period are the basic hours divided by 52.
(3) Where the pay reference period is a month, the hours of salaried hours work in that period are the basic hours divided by 12.
(4) Where the pay reference period is any other period, the hours of salaried hours work in that period are the basic hours divided by the figure obtained by dividing 365 by the number of days in the pay reference period.
(5) The basic hours are to be ascertained in accordance with the worker’s contract on the first day of the pay reference period in question unless paragraphs (6) or (7) apply.
(6) The hours of salaried hours work in a pay reference period are to be ascertained in accordance with regulations 24 to 28 if the worker—
(a)during or before the payment reference period, works additional hours in excess of the basic hours in the calculation year, and
(b)is not entitled to be paid more than annual salary and a performance bonus for those additional hours.
(7) The hours of salaried hours work in a pay reference period are to be determined in accordance with regulation 29 if the employment terminates before the end of the calculation year or the contract is varied before the end of the calculation year so that it is no longer a contract for salaried hours work.
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