Rate of record
Is my employer paying the minimum wage?
Five lines on your payslip tell you. Read in order: hours, gross pay, deductions, accommodation offset (if any), net pay. Then divide gross pay (before deductions for the employer's benefit) by hours.
What your payslip must show
Every payslip must include gross pay, deductions broken out, net pay and (for variable hours) hours workedgov.uk. If hours are not shown for an hourly role, keep your own log.
The five-line read
- Hours worked. Confirm against your own log.
- Gross pay. The total before any deductions.
- Deductions for the employer's benefit. Uniform, training, equipment, till shortage. These reduce NMW pay.
- Accommodation charge. Above £11.10/day = reduces NMW pay pound-for-pound.
- Effective hourly rate. (Gross − employer-benefit deductions − accommodation excess) ÷ hours worked. Compare to your band floor.
Which deductions are fine
- Income tax (PAYE), Class 1 employee NI.
- Auto-enrolment pension from net pay.
- Student loan.
- Union dues, season ticket loan, voluntary salary sacrifice WITHIN headroom above the floor.
Which deductions push you toward a breach
- Branded uniform charges, particularly with mandatory supplier.
- DBS, training and mandatory equipment.
- Salary sacrifice on a NMW-band worker (pension or otherwise).
- Till-shortage charges (also subject to a separate 10% ERA cap).
- Accommodation charge above £11.10/day.
Report this to HMRC or the Fair Work Agency
Underpayment is enforceable. Workers can report anonymously and arrears are recovered at the current rate, not the historic rate.