HM Revenue and Customs (HMRC) has issued a direct alert to all employees working over the festive period, urging them to scrutinise their December payslips to ensure they are receiving at least the legal minimum wage.
What Workers Must Look For on Their Payslips
The tax authority has reminded temporary seasonal staff and those on short-term contracts that they are entitled to the same statutory minimum pay rates as permanent employees. Individuals are advised to verify their hourly wage against the current legal bands and be vigilant for practices that could lead to underpayment.
HMRC highlighted that unpaid working hours are a common issue. This includes time spent opening or closing premises, cleaning, or undertaking mandatory training outside of scheduled shifts. Furthermore, the department stated that if employer deductions for items like uniforms or tools take an employee's pay below the minimum threshold, it is deemed 'unacceptable' and should be reported.
Current National Minimum Wage Rates
The hourly rates, effective from 1 April 2025, are as follows:
- £12.21 - For workers aged 21 and over (National Living Wage)
- £10.00 - For those aged 18 to 20
- £7.55 - For workers under 18
- £7.55 - For apprentices under 19, or those 19 and over in their first year
This marks an increase from the previous National Living Wage rate of £11.44, which applied until 31 March 2025. The age threshold for the National Living Wage was also lowered from 23 to 21 earlier this year.
Expert Advice and How to Take Action
HR expert Kate Underwood advised: "If your payroll's playing Grinch, HMRC will play judge, jury and invoice. My advice to workers this Christmas is check your age-band minimum wage rate, check your hours and check for any deductions. Keep rotas, clock-ins and payslips. If it's wrong, raise it in writing."
HMRC reinforced this message, stating: "No employer is exempt from paying their workers the statutory minimum wage. It is illegal for your employer to pay you below the National Living Wage." Workers are encouraged to speak to their manager first if they suspect an error.
To check pay is correct, individuals can use the government's online National Minimum Wage and Living Wage calculator. This tool helps determine if you are being paid correctly, including checking for any back pay owed from previous underpayments.
