Whilst the overwhelming majority of companies comply and pay the National Minimum/Living Wage rates, it has been identified that certain working practices or employers strict requirements can mean that the actual rate of pay falls below the legal minimums.
From October 2022, HMRC is extending the ability for companies to make regular payments via Direct Debit, specifically for PAYE and national insurance contribution liabilities.
A court case decided earlier this year has provided a fundamental change to the way that holiday pay is calculated for casual and part time workers. Companies previously paying holiday based on a percentage calculation must now use the calendar method, assessing holiday pay based on the average number of hours worked over the last year.