A checklist for employers - Calculating the minimum wage - Guidance
A checklist of common causes of minimum wage underpayment with links to relevant sections of the guidance. Making wage deductions or taking payments from workers for the employer’s own use or benefit where the employer is free to use that money in any way they wish. See Deductions or payments for the employer’s own use and benefit) Failure to pay for any additional time added on to a worker’s shift, for example team handovers between shifts or time spent passing through security checks on entry and exit. See Working hours for which the minimum wage must be paid)
Source: gov.uk