By agreement with the employees concerned, Middlesbrough Football Club made deductions from their wages in respect of the cost of season tickets. HMRC served enforcement notices on the basis that the deductions unlawfully took their pay below the national minimum wage (‘NMW’). The Employment Tribunal concluded that the proper construction of the National Minimum Wage Regulations 2015 was that an exception applied to this arrangement, and these deductions therefore should not have reduced remuneration, for the purposes of the NMW calculation. It therefore rescinded the notices. HMRC further appealed to the EAT. The appeal was allowed and the enforcement notices reinstated.
Citations:
[2020] UKEAT 0234 – 19 – 2003
Links:
Jurisdiction:
England and Wales
Employment
Updated: 04 November 2022; Ref: scu.649254