National minimum wage: car dealership ordered to pay £35,000 over car-leasing salary-sacrifice scheme
Pendragon plc v HM Revenue and Customs ET/2802811/11
national minimum wage | salary sacrifice | benefits in kind
A large employer has been fined £5,000 by HM Revenue and Customs (HMRC) and ordered to repay over £30,000 in wages to 40 workers who were underpaid, in a stark reminder to employers to beware of making deductions from wages for a benefit that takes pay below the national minimum wage.