K for King Security v HM Revenue & Customs

Kiera Lee, writes:

King Security v HM Revenue & Customs [2011] NIIT 1782 10IT – Paying Apprentices

Research has shown that employers feel that having an apprentice in your organisation leads to greater efficiency and productivity and reduces staff turnover. Before hiring an apprentice businesses need to be aware of the applicable law.


The decision

King Security appealed to a tribunal against a Notice of Underpayment served by HMRC under the provisions of the National Minimum Wage Act 1998. The basis of the appeal was that the appellant was not under an obligation to pay the worker, Mr McComb, the national minimum wage (NMW) on the grounds that Mr McComb was employed under a contract of