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HMRC Urges Christmas Staff to Check They’re Paid the Legal Minimum

The tax authority cites £5.8m in arrears as evidence of ongoing breaches with stiff penalties for employers.

Overview

  • Seasonal, short-term and student workers in retail, hospitality, Christmas markets, garden centres and warehouses are entitled to at least the National Minimum Wage or National Living Wage.
  • HMRC warns that unpaid working time for opening or closing, mandatory training or travel, and deductions for uniforms or equipment can push pay below legal rates.
  • In 2024–25, investigators found £5.8m owed to 25,200 workers and issued around 750 penalties totaling £4.2m, with sanctions including arrears repayment, fines up to 200%, public naming and possible prosecution.
  • Workers can report suspected underpayment to HMRC online confidentially at any time or seek advice via the Acas Pay and Work Rights Helpline, with the Labour Relations Agency supporting workers in Northern Ireland.
  • The current hourly rates are £12.21 for age 21 and over, £10.00 for ages 18–20, and £7.55 for under‑18s and eligible apprentices, with new rates taking effect on 1 April 2026.