Hi,
HMRC can only provide general advice and signpost to guidance.
Where a genuine salary sacrifice is in place, a worker no longer has entitlement to that amount of pay under their contract.
This means the amount of the salary sacrifice is not included in a worker’s total remuneration for National Minimum Wage pay purposes.
For further information please see the section ‘Salary Sacrifice’ in the ‘Calculating the Minimum Wage’ publication which is available at:
Calculating the minimum wage
To calculate whether a worker performing ‘Salaried hours work’ has been paid at least the minimum wage please refer to the section ‘Salaried hours work’ in the publication above which is available here:
Salaried hours work
If you believe that you have not been paid the minimum wage you can contact the Advisory, Conciliation and Arbitration Service (ACAS) via their helpline on 0300 123 1100.
You can also raise a complaint to HMRC using the following online form:
National Minimum Wage enquiries and complaints
Thank you.