National Minimum Wage – HMRC names offenders

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HMRC have taken to naming and shaming those not paying the full national minimum wage.  If you are a sole trader, partnership or any kind of company with shares, or operating a social enterprise with a profit motive, then you cannot avoid NMW by classifying your workers as voluntary.  The latest rates (from 1.4.16) are:

Year 25 and over 21 to 24 18 to 20 Under 18 Apprentice
April 2016 (current rate) £7.20 £6.70 £5.30 £3.87 £3.30