The taxman has warned it is to take action against professional football clubs that fail to pay their staff the national minimum wage (NMW).
HMRC's stern message as the football season gets underway, comes amidst evidence it has found of professional clubs not paying backroom staff the legal minimum wage - currently £6.19 an hour for workers aged 21 and over, set to increase to £6.31 an hour from 1 October 2013.
The tax authority's own research led to the evidence, which includes posts advertised for work at football clubs in areas such as sport science and marketing, as well as matchday roles - such as ball boy supervision, or work as mascots - which appear not to comply with NMW rules.
HMRC said it will be contacting 44 football clubs to ensure that employers are not breaching minimum wage rules.
Michelle Wyer, assistant director of HMRC's National Minimum Wage team, said that paying the national minimum wage is not a choice.
'It's the law. It can't be right that as some players are paid millions of pounds, other members of staff are paid below the legal limit.
'HMRC enforces the rules, protecting workers from rogue employers and ensuring they get at least the wage to which they are legally entitled. Where an employer ignores these rules, we will take steps to ensure arrears are paid out in full and the employer fined. In the most serious cases, criminal prosecution can follow,' said Wyer.
The department has also advised that any instances of failure to pay the NMW be reported at the Pay and Work Rights Helpline on 0800 917 2368.
Last year, HMRC enforcement action resulted in 708 employers receiving automatic penalty charges of up to £5,000 and 26,519 employees receiving back pay totalling over £4m, topping up wages that had previously been below the legal minimum rate.
The vast majority of NMW abuse cases are dealt with by HMRC using civil penalty powers but in more severe cases, HMRC will take criminal action and seek a prosecution.
Further information about the different minimum wage rates which depend upon age and apprentice status are available HERE
