Hi,
HMRC cannot comment on an employer’s specific arrangements without undertaking a full National Minimum Wage investigation.
If a worker believes they have not been paid the minimum wage they can contact the Advisory, Conciliation and Arbitration Service (ACAS) via their helpline 0300 123 1100.
A worker can also raise a complaint to HMRC using the following online form:
National Minimum Wage enquiries and complaints
Further information on how deductions and salary sacrifice schemes affect a worker’s pay can be found in the Department for Business and Trade publication ‘Calculating the Minimum Wage’ which is available here:
Calculating the minimum wage
Thank you.