HM Revenue and Customs (HMRC) is reminding temporary seasonal workers, short-term contract staff and students to know their rights.
It says seasonal workers are entitled to the full National Minimum Wage (NMW) or National Living Wage (NLW), just like permanent employees.
Common underpayment issues include unpaid time for tasks like opening or closing premises, cleaning mandatory training, or covering extra shifts, HMRC said.
Employers cannot make deductions for uniforms or equipment that drop pay below the legal minimum.
Current hourly rates are £12.21 for those aged 21 and over (NLW), £10.00 for 18-20 year olds, £7.55 for under 18s, and £7.55 for apprentices (under 19 or in their first year if older).
In 2024-2025, HMRC recovered £5.8m in arrears for 25,200 underpaid workers and issued around 750 penalties worth £4.2m to non-compliant employers.
Kevin Hubbard, HMRC director for 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.”
Workers can report concerns confidentially online via GOV.UK or call the Acas helpline on 0300 123 1100.
