Hello. Our business has a 4-day shut down period in December (between Christmas and New Year) whereby employees are unpaid, however, rather than deducting the 4 days pay from employee's pay in December, the cost is spread out over 12 months. This amount is included as a "sacrifice" as its a reduction of pay (as opposed to a deduction to pay) for the cash, however, if we deducted the time in December, this could inadvertantly mask any underpayment of NMW. Is there any advice on how to approach either the calculation, or how we deduct the shut down?