• HMRC is urging workers, including seasonal staff, to ‘Check Your Pay’.
• Temporary seasonal staff are legally entitled to receive at least the same minimum pay rates as other workers.
• The government is taking action to Make Work Pay and ensure workers aren’t short changed.

HM Revenue and Customs (HMRC) is urging workers to make sure they receive at least the National Minimum Wage or National Living Wage. Temporary seasonal staff, people on short-term contracts and students employed over the Christmas period are legally entitled to the same minimum pay rates as other workers.

People should check their hourly wage and look out for other things that can lead to underpayment. These include unpaid working time, such as starting early or staying late to open and close premises, cleaning or completing mandatory training outside of working hours, and making sure they are paid properly for extra shifts covered. Also, if employers deduct money for things like uniforms or equipment and this takes a worker’s pay below the minimum wage, this is not acceptable and should be reported.

In 2024 to 2025 HMRC identified wage arrears of £5.8 million due to 25,200 underpaid UK workers and issued around 750 penalties totalling £4.2 million to non-compliant employers.

Kevin Hubbard, HMRC Director Individuals and Small Business Compliance, said:

We want to make sure that workers are paid correctly this Christmas. People should check their hourly rate and look out for any deductions or unpaid working time, which could take them below the minimum wage.

Always make sure that you check your pay. If you think you have been short changed, even if you no longer work for the employer, we are here to help.

Visit GOV.UK and search ‘check your pay’ to find the information you need.

The National Minimum Wage hourly rates are currently:

• £12.21 – Age 21 and over (National Living Wage)
• £10.00 – Age 18 to 20
• £7.55 – Age under 18
• £7.55 – Apprentice (aged under 19 / aged 19 or over and in the first year of their apprenticeship)

Anyone not getting the correct pay, or concerned that someone they know may not be receiving what they are due, can report it to HMRC online. It takes around five minutes to complete, reports can be made at any time, even after the job has ended, and can be submitted confidentially.

To speak with someone, raise a concern or get further information about the National Minimum Wage, phone the Acas Pay and Work Rights Helpline on 0300 123 1100 for confidential, free advice (Monday to Friday, 8am to 6pm).

Information and support are available for employers to ensure they are paying their workers correctly:

• view the online employers’ guide on calculating the minimum wage
• watch our recorded videos and webinars
• view the advice for employers section on the GOV.UK Check Your Pay website.

Employers can also contact Acas, or the Labour Relations Agency in Northern Ireland, for advice.

Further Information

HM Revenue and Customs (HMRC) is responsible for the enforcement of National Minimum Wage legislation. The Department for Business and Trade (DBT) is responsible for National Minimum Wage (NMW) and National Living Wage (NLW) policy.

By law workers must be paid at least the minimum wage for their age, or apprentice status, for all of their time spent working.

The National Minimum Wage rates from 1 April 2026 will be: – £12.71 – Age 21 and over (National Living Wage) – £10.85 – Age 18 to 20 – £8.00 – Age under 18 – £8.00 – Apprentice

You must be at least school leaving age to get the National Minimum Wage.

The two most common causes of minimum wage underpayment are deductions and unpaid working time. Examples include:

• expenses for tools or equipment needed for the job
• cost of uniform or clothing connected with the job
• unpaid travelling time between work locations
• unpaid mandatory training time

For further information about the National Minimum Wage visit GOV.UK at: – https://checkyourpay.campaign.gov.uk/ – https://www.gov.uk/guidance/calculating-the-minimum-wage – https://www.gov.uk/national-minimum-wage/who-gets-the-minimum-wage

And the Acas website at: https://www.acas.org.uk/national-minimum-wage-entitlement

Workers and employers in Northern Ireland can contact the Labour Relations Agency helpline on 03300 555 300 (Monday to Friday, 9am to 5pm) or their website: www.lra.org.uk.

2024 to 2025 arrears and penalty data, as per the National Minimum Wage 2024 to 2025 Enforcement and Compliance Report, was published by the DBT in November 2025.

Employers who break minimum wage rules can face penalties of up to 200% of the underpayments owed to workers. They must also pay the outstanding arrears due to workers on top of the penalty.

Employers who do not pay the NMW can be publicly named. The most recent list was published by the Department for Business and Trade on 17 October 2025. (Note: Date range of the DBT report can cover multiple years). Those who fail to comply can face criminal prosecution, but most employers pay up when they realise mistakes have been made.