Salary sacrifice or direct contributions??

JoeCrystal

Phoenix72 said:

They will care if HMRC find out.

@housebuyer143

I agree that the employer's responsibility is to sacrifice the salary so that the employee's earnings are not below the NMW rates. They also must put procedures in place to cap salary sacrifice deductions and ensure NMW rates are maintained. Whether you work part-time or full-time, they must pay the NMW rates.

I assume you are also not paying any national insurance, considering you earn less than £151 per week (after deductions, including tax, national insurance, and certain expenses).

The HMRC will force your employer to pay any underpaid amounts as soon as possible. Naturally, your employer will have to collect tax and national insurance contributions if needed. I hope the HMRC finds this out since minimum wage underpayment is still a major issue.