National Minimum Wage compliance: common payroll risks

The most common ways UK employers slip into National Minimum Wage underpayment — and how a quick payroll review can catch them.

Published 18 May 2026
Last checked 27 Jun 2026
5 min read

Quick take

What changed: HMRC continues to prioritise National Minimum Wage enforcement, with named-and-shamed lists including household-name employers whose payroll setup produced technical underpayments.
Who this affects: Employers of all sizes, especially those with low-paid or hourly workers, apprentices, salaried hours workers, or staff subject to uniform, tool or training deductions.

What employers should do now

Employer checklist

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Need help?

Worried about National Minimum Wage risk?

Small payroll setup issues can create NMW underpayment risk. Ask us to review your payroll setup.

Book a free NMW payroll check

Key dates

1 April 2026: Latest NMW/NLW rates take effect.

Related pages on this site

Official sources

National Minimum Wage rates — gov.uk (gov.uk)

This guidance is for general information only and should not be treated as legal, tax or payroll advice. Always check official guidance or speak to a qualified adviser before acting.