It is worth noting that it is criminal offence not to pay someone minimum wage or to falsify payment records, if HMRC do find that an employer hasn’t been paying the correct rates, there will be a penalty and any arrears have to be paid to the employee immediately.
Although, some types of workers are not entitled to national minimum wage, some examples are:
- Self-employed people
- Company directors
- Workers on a government employment programme
- Share fishermen
- Members of the armed forces