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Minimum wage: deductions from wages for football season tickets - Middlesbrough Football and Athletic Co (1986) Ltd v Revenue and Customs Commissioners [ET] 26.03.19 (Unreported)

Deductions from wages of employees of a football club, which reduced those employees' remuneration to below the national minimum wage, were not prohibited by the National Minimum Wage Regulations 2015 where the deductions were made to enable those employees to pay by instalments for season tickets for their family members. The deductions fell within the exception for purchases by the worker of goods or services from the employer in reg.12(2)(e).
Category: Employment » Minimum wage; Remuneration; Taxation. Area(s) of law: Employment; Tax.
Source: [2019] UKET 2501182/2018.

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