Fifteen years after legislation to introduce the National Minimum Wage (NMW), HMRC has revealed its list of the worst excuses employers have made for failing to pay workers their due in the last twelve months, ranging from inability to speak English to claiming employees were friends visiting the workplace for the day.

HMRC says that when challenged over NMW violations, one employer claimed that a worker was his wife, but then had to ask the woman what her name was. Another claimed that their employees did not speak English, so were not entitled to the minimum wage.

In one instance an employee ran out of the premises when HMRC officers arrived to check for NMW infringements. The same employee then returned – minus the work pinafore – with the employer claiming they were a customer.

Other employers told HMRC that staff were happy to work for below the NMW because they were gaining experience, or were offered accommodation as part of the job.

Another employer told HMRC: ‘When the NMW goes up I do increase the amount I pay a little, even if the total pay is still below the NMW. I don’t think it’s right to ignore rises in NMW.’

HMRC’s investigations last year saw over 26,000 people receive a total of £4m in back pay. Jennie Granger, HMRC’s director general of enforcement and compliance, said: ‘Most employers are honest and pay their staff the correct rate. But this research shows that some still view the NMW as a choice, and will even try these crazy excuses to avoid paying workers what they are due.’

The Pay and Work Rights Helpline  on 0800 917 2368 provides free, confidential advice on NMW and HMRC said that currently calls from interns who are working for nothing, or for ‘expenses only’, are being fast-tracked to HMRC enforcement officers for investigation.