16 December 2025
HM Revenue and Customs (HMRC) has issued a press release encouraging seasonal workers to check their pay over the Christmas period (I’m sure everyone checks their payslip EVERY pay period) to make sure they receive at least the minimum wage.
Recent rounds of naming and shaming shows that National Minimum Wage (NMW) and National Living Wage (NLW) compliance continues to be an issue. In 2024 to 2025 alone, HMRC identified more than 25,200 workers were underpaid a total of £5.8 million.
Workers are being urged to check:
- The hourly rate is above the minimum
- Any deductions for items such as uniform or tools that would take them below the minimum wage (not including tax, national insurance and pension*)
- Any unpaid working time, such as early starts or late finishes, mandatory training and extra shifts
The current minimum wage rates are:
- £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)
These rates will increase on 6 April 2026.
Further information is available at:
- Working over Christmas? ‘Check Your Pay’ - GOV.UK
- National Minimum Wage Manual - HMRC internal manual - GOV.UK (www.gov.uk)
- National Minimum Wage and National Living Wage rates - GOV.UK (www.gov.uk)
- National Minimum Wage and Living Wage: accommodation: Accommodation rates - GOV.UK (www.gov.uk)
- Calculating the minimum wage - Guidance - GOV.UK (www.gov.uk)
- When to implement the new rates of NMW in 2025 | CIPP
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