HM Revenue and Customs (HMRC) is urging anyone working over the festive period to 'Check Your Pay', including those on short-term or casual contracts in retail, hospitality, Christmas markets, garden centres, warehouses and other workplaces.

The department says temporary seasonal staff, students and others on fixed-term arrangements are legally entitled to at least the National Minimum Wage (NMW) or National Living Wage (NLW), on the same basis as other workers.

Workers are advised to verify their hourly rate and watch for underpayment risks such as unpaid working time (for example starting early or staying late to open and close, cleaning, completing mandatory training outside paid hours) and ensuring extra shifts are properly paid. HMRC also warns that deductions for items like uniforms or equipment must not push pay below the minimum wage, and such cases should be reported.

In 2024–25, HMRC identified £5.8 million in wage arrears owed to 25,200 underpaid workers across the UK and issued around 750 penalties totalling £4.2 million to employers who failed to comply. Kevin Hubbard, HMRC Director Individuals and Small Business Compliance, said: "We want to make sure that workers are paid correctly this Christmas. People should check their hourly rate and look out for any deductions or unpaid working time, which could take them below the minimum wage.

"Always make sure that you check your pay. If you think you have been short changed, even if you no longer work for the employer, we are here to help.

"Visit GOV.UK and search 'check your pay' to find the information you need."

The current hourly rates are: £12.21 for those aged 21 and over (NLW); £10.00 for 18 to 20-year-olds; £7.55 for under-18s; and £7.55 for apprentices (under 19, or 19+ in the first year of their apprenticeship). From 1 April 2026, the rates are due to rise to £12.71 (21 and over), £10.85 (18 to 20), and £8.00 for under-18s and apprentices.

Anyone who is not being paid correctly, or worries someone else is missing out, can submit a confidential report to HMRC online. It takes roughly five minutes and can be made at any time, even after leaving the job.

For advice or to raise a concern about the NMW, contact the Acas Pay and Work Rights Helpline on 0300 123 1100 (Monday to Friday, 8am to 6pm). Guidance for employers, including calculators, videos and webinars, is available on GOV.UK, and employers can also seek help from Acas or, in Northern Ireland, the Labour Relations Agency helpline on 03300 555 300 (Monday to Friday, 9am to 5pm).