PayGuard · Care Pay Compliance

Harbour Home Care (SAMPLE) Ltd

National Minimum Wage & travel time payroll healthcheck: evidence pack

Period(s): 2026-07-01 to 2026-07-31 · Generated 2026-09-22 · Engine v0.1.0 · Rates: https://www.gov.uk/national-minimum-wage-rates (verified live 2026-08-07)

Executive summary

Care workers assessed

733.0h

Worked time analysed (incl. travel)

Below the NMW floor (indicative)

Within 25p of the floor

£481.90

Indicative shortfall, audited period(s)

We analysed 8 pay reference period(s) covering 8 care worker(s) and 733.0 worked hours including travel/waiting time between visits.

3 worker period(s) show an effective rate below the National Minimum Wage floor once travel time and deductions are counted, with an indicative shortfall of £481.90 for the audited period(s) alone. HMRC arrears can reach back up to 6 years, and penalties can reach 200% of arrears. The priority is to verify these figures against your own records and correct the pattern going forward.

1 worker period(s) sit within 25p of the floor. The next April uprating would very likely take them below it at current pay levels.

Results by care worker and pay reference period

Care worker	Period	Contact (h)	Travel (h)	Worked (h)	NMW pay	Contact only rate	Effective rate	Floor	Status	Indicative shortfall
Becky Shaw C-002	2026-07-01 → 2026-07-31	88.0	22.0 inferred	110.0	£1,135.20	£12.90/h	£10.32/h	£12.71/h 21+	✕ BELOW	£262.90
Callum Price C-003	2026-07-01 → 2026-07-31	60.0	20.0 inferred	80.0	£660.00	£11.00/h	£8.25/h	£10.85/h 18 to 20	✕ BELOW	£208.00
Donna Hughes C-004	2026-07-01 → 2026-07-31	80.0	20.0 inferred	100.0	£1,260.00	£15.75/h	£12.60/h	£12.71/h 21+	✕ BELOW	£11.00
Amara Okafor C-001	2026-07-01 → 2026-07-31	88.0	22.0 column	110.0	£1,496.00	£17.00/h	£13.60/h	£12.71/h 21+	✓ OK	n/a
Elif Kaya C-005	2026-07-01 → 2026-07-31	72.0	18.0 inferred	90.0	£1,215.00	£16.88/h	£13.50/h	£12.71/h 21+	✓ OK	n/a
Fatima Begum C-006	2026-07-01 → 2026-07-31	84.0	21.0 inferred	105.0	£1,480.50	£17.63/h	£14.10/h	£12.71/h 21+	✓ OK	n/a
Grace Mensah C-007	2026-07-01 → 2026-07-31	80.0	20.0 inferred	100.0	£1,280.00	£16.00/h	£12.80/h	£12.71/h 21+	! NEAR	n/a
Hannah Cole C-008	2026-07-01 → 2026-07-31	30.0	8.0 inferred	38.0	£494.00	£16.47/h	£13.00/h	£12.71/h 21+	✓ OK	n/a

"Contact only rate" is what the rate looks like if travel time is ignored, and it is the figure most rostering systems show. "Effective rate" includes travel/waiting time, which is how HMRC assesses it.

Findings

Becky Shaw (C-002, 2026-07-01 → 2026-07-31)

✕ Effective rate £10.32/h is below the 21+ floor £12.71/h

Across 110.0 worked hours (88.0h contact + 22.0h travel/waiting), NMW pay of £1,135.20 gives £10.32/h. Indicative shortfall for this period: £262.90. This is a screening result based on the data supplied. Verify before acting, and note HMRC arrears can reach back up to 6 years.

✕ The averaging trap: fine on contact time, below once travel counts

On contact time alone the rate is £12.90/h (above the floor), which is why this is easy to miss. Adding 22.0h of travel/waiting time brings it to £10.32/h. HMRC assesses the average over ALL working time in the pay reference period, travel included.

Callum Price (C-003, 2026-07-01 → 2026-07-31)

✕ Effective rate £8.25/h is below the 18 to 20 floor £10.85/h

Across 80.0 worked hours (60.0h contact + 20.0h travel/waiting), NMW pay of £660.00 gives £8.25/h. Indicative shortfall for this period: £208.00. This is a screening result based on the data supplied. Verify before acting, and note HMRC arrears can reach back up to 6 years.

✕ The averaging trap: fine on contact time, below once travel counts

On contact time alone the rate is £11.00/h (above the floor), which is why this is easy to miss. Adding 20.0h of travel/waiting time brings it to £8.25/h. HMRC assesses the average over ALL working time in the pay reference period, travel included.

Donna Hughes (C-004, 2026-07-01 → 2026-07-31)

✕ Effective rate £12.60/h is below the 21+ floor £12.71/h

Across 100.0 worked hours (80.0h contact + 20.0h travel/waiting), NMW pay of £1,260.00 gives £12.60/h. Indicative shortfall for this period: £11.00. This is a screening result based on the data supplied. Verify before acting, and note HMRC arrears can reach back up to 6 years.

✕ Deductions take this carer below the floor

Without the reducing deductions (£60.00), the effective rate would be £13.20/h, which is above the floor. Deductions for items connected with the job reduce NMW pay.

Grace Mensah (C-007, 2026-07-01 → 2026-07-31)

! Within 25p of the floor

Effective rate £12.80/h vs floor £12.71/h. The next April uprating would very likely take this below the floor at current pay.

Methodology

Worked time = contact time from the roster + travel/waiting time between visits. Where the roster export provides travel minutes those are used ("column" method); otherwise gaps of 60 minutes or less between consecutive visits are counted as working travel/waiting time and longer gaps are treated as breaks and listed for review ("inferred" method). Travel between assignments during the working day is NMW working time.
NMW pay uses a deliberately strict screening basis: premium elements, holiday pay, sleep in allowances and expense reimbursements are excluded; only the base rate portion of overtime counts; deductions for items connected with the job (uniform, PPE, DBS, equipment, training, salary sacrifice) reduce NMW pay; accommodation charges reduce pay beyond the daily offset. Where data is missing the assumption chosen is always the one that OVERSTATES risk (highest age band, full accommodation charge), so providing complete data can only improve the result.
Effective rate = NMW pay ÷ worked hours, assessed per pay reference period, compared with the floor for the worker's age band in force at the period end. Sleep in shifts are excluded from worked time (Mencap v Tomlinson-Blake [2021] UKSC).
Every figure traces to input rows; calculations use deterministic arithmetic in whole pence (engine v0.1.0) and are reproducible from the same inputs.
This is a screening healthcheck based on the information supplied. It is not legal, tax or accounting advice, and it is not an HMRC determination. Figures marked "indicative" should be verified. The official calculator is at gov.uk/minimum-wage-calculator-employers.

Data index

Input file	Rows used	Integrity hash (SHA-256, first 16)
roster.csv	713	b2160caee2c87754
payroll.csv	22	ef7bc4bf76457b24
carers.csv	8	7f9b1979844149d8

Per worker appendices

Appendix: Becky Shaw (C-002), 2026-07-01 → 2026-07-31

Pay elements and their NMW treatment

Element	Category	Amount	Treatment	Counted toward NMW pay
Basic pay (contact hours)	basic_pay	£1,135.20	counts toward NMW pay	£1,135.20
Mileage 45p/mile Expense reimbursement, which never counts toward NMW pay.	mileage_reimbursement	£38.25	excluded from NMW pay	n/a
NMW countable pay for the period				£1,135.20

Day by day worked time

Date	Visits	Contact (h)	Travel/waiting (h)	Method	Long gaps (h)
2026-07-01	5	4.0	1.0	inferred	n/a
2026-07-02	5	4.0	1.0	inferred	n/a
2026-07-03	5	4.0	1.0	inferred	n/a
2026-07-06	5	4.0	1.0	inferred	n/a
2026-07-07	5	4.0	1.0	inferred	n/a
2026-07-08	5	4.0	1.0	inferred	n/a
2026-07-09	5	4.0	1.0	inferred	n/a
2026-07-10	5	4.0	1.0	inferred	n/a
2026-07-13	5	4.0	1.0	inferred	n/a
2026-07-14	5	4.0	1.0	inferred	n/a
2026-07-15	5	4.0	1.0	inferred	n/a
2026-07-16	5	4.0	1.0	inferred	n/a
2026-07-17	5	4.0	1.0	inferred	n/a
2026-07-20	5	4.0	1.0	inferred	n/a
2026-07-21	5	4.0	1.0	inferred	n/a
2026-07-22	5	4.0	1.0	inferred	n/a
2026-07-23	5	4.0	1.0	inferred	n/a
2026-07-24	5	4.0	1.0	inferred	n/a
2026-07-27	5	4.0	1.0	inferred	n/a
2026-07-28	5	4.0	1.0	inferred	n/a
2026-07-29	5	4.0	1.0	inferred	n/a
2026-07-30	5	4.0	1.0	inferred	n/a
Total	110	88.0	22.0		0.0

Appendix: Callum Price (C-003), 2026-07-01 → 2026-07-31

Pay elements and their NMW treatment

Element	Category	Amount	Treatment	Counted toward NMW pay
Basic pay (contact hours)	basic_pay	£660.00	counts toward NMW pay	£660.00
NMW countable pay for the period				£660.00

Day by day worked time

Date	Visits	Contact (h)	Travel/waiting (h)	Method	Long gaps (h)
2026-07-01	4	3.0	1.0	inferred	n/a
2026-07-02	4	3.0	1.0	inferred	n/a
2026-07-03	4	3.0	1.0	inferred	n/a
2026-07-06	4	3.0	1.0	inferred	n/a
2026-07-07	4	3.0	1.0	inferred	n/a
2026-07-08	4	3.0	1.0	inferred	n/a
2026-07-09	4	3.0	1.0	inferred	n/a
2026-07-10	4	3.0	1.0	inferred	n/a
2026-07-13	4	3.0	1.0	inferred	n/a
2026-07-14	4	3.0	1.0	inferred	n/a
2026-07-15	4	3.0	1.0	inferred	n/a
2026-07-16	4	3.0	1.0	inferred	n/a
2026-07-17	4	3.0	1.0	inferred	n/a
2026-07-20	4	3.0	1.0	inferred	n/a
2026-07-21	4	3.0	1.0	inferred	n/a
2026-07-22	4	3.0	1.0	inferred	n/a
2026-07-23	4	3.0	1.0	inferred	n/a
2026-07-24	4	3.0	1.0	inferred	n/a
2026-07-27	4	3.0	1.0	inferred	n/a
2026-07-28	4	3.0	1.0	inferred	n/a
Total	80	60.0	20.0		0.0

Appendix: Donna Hughes (C-004), 2026-07-01 → 2026-07-31

Pay elements and their NMW treatment

Element	Category	Amount	Treatment	Counted toward NMW pay
Basic pay (contact hours)	basic_pay	£1,056.00	counts toward NMW pay	£1,056.00
Travel time pay	travel_pay	£264.00	counts toward NMW pay	£264.00
Uniform deduction Deductions for items connected with the job reduce NMW pay.	uniform	£60.00	reduces NMW pay	-£60.00
NMW countable pay for the period				£1,260.00

Day by day worked time

Date	Visits	Contact (h)	Travel/waiting (h)	Method	Long gaps (h)
2026-07-01	4	4.0	1.0	inferred	n/a
2026-07-02	4	4.0	1.0	inferred	n/a
2026-07-03	4	4.0	1.0	inferred	n/a
2026-07-06	4	4.0	1.0	inferred	n/a
2026-07-07	4	4.0	1.0	inferred	n/a
2026-07-08	4	4.0	1.0	inferred	n/a
2026-07-09	4	4.0	1.0	inferred	n/a
2026-07-10	4	4.0	1.0	inferred	n/a
2026-07-13	4	4.0	1.0	inferred	n/a
2026-07-14	4	4.0	1.0	inferred	n/a
2026-07-15	4	4.0	1.0	inferred	n/a
2026-07-16	4	4.0	1.0	inferred	n/a
2026-07-17	4	4.0	1.0	inferred	n/a
2026-07-20	4	4.0	1.0	inferred	n/a
2026-07-21	4	4.0	1.0	inferred	n/a
2026-07-22	4	4.0	1.0	inferred	n/a
2026-07-23	4	4.0	1.0	inferred	n/a
2026-07-24	4	4.0	1.0	inferred	n/a
2026-07-27	4	4.0	1.0	inferred	n/a
2026-07-28	4	4.0	1.0	inferred	n/a
Total	80	80.0	20.0		0.0

Appendix: Amara Okafor (C-001), 2026-07-01 → 2026-07-31

Pay elements and their NMW treatment

Element	Category	Amount	Treatment	Counted toward NMW pay
Basic pay (contact hours)	basic_pay	£1,196.80	counts toward NMW pay	£1,196.80
Travel time pay	travel_pay	£299.20	counts toward NMW pay	£299.20
Mileage 45p/mile Expense reimbursement, which never counts toward NMW pay.	mileage_reimbursement	£41.85	excluded from NMW pay	n/a
PAYE tax	tax	£143.20	no NMW effect	n/a
Employee NI	ni	£71.50	no NMW effect	n/a
Pension (net pay) Employee pension contribution deducted from net pay, so no NMW effect (salary sacrifice is different).	pension_employee	£35.90	no NMW effect	n/a
NMW countable pay for the period				£1,496.00

Day by day worked time

Date	Visits	Contact (h)	Travel/waiting (h)	Method	Long gaps (h)
2026-07-01	5	4.0	1.0	column	n/a
2026-07-02	5	4.0	1.0	column	n/a
2026-07-03	5	4.0	1.0	column	n/a
2026-07-06	5	4.0	1.0	column	n/a
2026-07-07	5	4.0	1.0	column	n/a
2026-07-08	5	4.0	1.0	column	n/a
2026-07-09	5	4.0	1.0	column	n/a
2026-07-10	5	4.0	1.0	column	n/a
2026-07-13	5	4.0	1.0	column	n/a
2026-07-14	5	4.0	1.0	column	n/a
2026-07-15	5	4.0	1.0	column	n/a
2026-07-16	5	4.0	1.0	column	n/a
2026-07-17	5	4.0	1.0	column	n/a
2026-07-20	5	4.0	1.0	column	n/a
2026-07-21	5	4.0	1.0	column	n/a
2026-07-22	5	4.0	1.0	column	n/a
2026-07-23	5	4.0	1.0	column	n/a
2026-07-24	5	4.0	1.0	column	n/a
2026-07-27	5	4.0	1.0	column	n/a
2026-07-28	5	4.0	1.0	column	n/a
2026-07-29	5	4.0	1.0	column	n/a
2026-07-30	5	4.0	1.0	column	n/a
Total	110	88.0	22.0		0.0

Appendix: Elif Kaya (C-005), 2026-07-01 → 2026-07-31

Pay elements and their NMW treatment

Element	Category	Amount	Treatment	Counted toward NMW pay
Basic pay (contact hours)	basic_pay	£972.00	counts toward NMW pay	£972.00
Travel time pay	travel_pay	£243.00	counts toward NMW pay	£243.00
Sleep in allowance (8 nights) Sleep in hours are not NMW working time unless awake for the purposes of working (Mencap v Tomlinson-Blake [2021] UKSC); the allowance is excluded on the screening basis.	sleep_in_allowance	£400.00	excluded from NMW pay	n/a
Rolled up holiday pay 12.07% Pay for leave, not for hours worked in this period, so excluded on the screening basis.	holiday_pay	£146.65	excluded from NMW pay	n/a
NMW countable pay for the period				£1,215.00

Day by day worked time

Date	Visits	Contact (h)	Travel/waiting (h)	Method	Long gaps (h)
2026-07-01	5	4.0	1.0	inferred	n/a
2026-07-02	5	4.0	1.0	inferred	n/a
2026-07-03	5	4.0	1.0	inferred	n/a
2026-07-04	0	0.0	0.0	inferred	n/a
2026-07-06	5	4.0	1.0	inferred	n/a
2026-07-07	5	4.0	1.0	inferred	n/a
2026-07-08	5	4.0	1.0	inferred	n/a
2026-07-09	5	4.0	1.0	inferred	n/a
2026-07-10	5	4.0	1.0	inferred	n/a
2026-07-11	0	0.0	0.0	inferred	n/a
2026-07-13	5	4.0	1.0	inferred	n/a
2026-07-14	5	4.0	1.0	inferred	n/a
2026-07-15	5	4.0	1.0	inferred	n/a
2026-07-16	5	4.0	1.0	inferred	n/a
2026-07-17	5	4.0	1.0	inferred	n/a
2026-07-18	0	0.0	0.0	inferred	n/a
2026-07-20	5	4.0	1.0	inferred	n/a
2026-07-21	5	4.0	1.0	inferred	n/a
2026-07-22	5	4.0	1.0	inferred	n/a
2026-07-23	5	4.0	1.0	inferred	n/a
2026-07-24	5	4.0	1.0	inferred	n/a
2026-07-25	0	0.0	0.0	inferred	n/a
Total	90	72.0	18.0		0.0

8 sleep in shift(s) recorded in this period are excluded from worked time and from NMW pay on the screening basis.

Appendix: Fatima Begum (C-006), 2026-07-01 → 2026-07-31

Pay elements and their NMW treatment

Element	Category	Amount	Treatment	Counted toward NMW pay
Basic pay (contact hours)	basic_pay	£1,184.40	counts toward NMW pay	£1,184.40
Travel time pay	travel_pay	£296.10	counts toward NMW pay	£296.10
NMW countable pay for the period				£1,480.50

Day by day worked time

Date	Visits	Contact (h)	Travel/waiting (h)	Method	Long gaps (h)
2026-07-01	5	4.0	1.0	inferred	n/a
2026-07-02	5	4.0	1.0	inferred	n/a
2026-07-03	5	4.0	1.0	inferred	n/a
2026-07-06	5	4.0	1.0	inferred	n/a
2026-07-07	5	4.0	1.0	inferred	n/a
2026-07-08	5	4.0	1.0	inferred	n/a
2026-07-09	5	4.0	1.0	inferred	n/a
2026-07-10	5	4.0	1.0	inferred	n/a
2026-07-13	5	4.0	1.0	inferred	n/a
2026-07-14	5	4.0	1.0	inferred	n/a
2026-07-15	5	4.0	1.0	inferred	n/a
2026-07-16	5	4.0	1.0	inferred	n/a
2026-07-17	5	4.0	1.0	inferred	n/a
2026-07-20	5	4.0	1.0	inferred	n/a
2026-07-21	5	4.0	1.0	inferred	n/a
2026-07-22	5	4.0	1.0	inferred	n/a
2026-07-23	5	4.0	1.0	inferred	n/a
2026-07-24	5	4.0	1.0	inferred	n/a
2026-07-27	5	4.0	1.0	inferred	n/a
2026-07-28	5	4.0	1.0	inferred	n/a
2026-07-29	5	4.0	1.0	inferred	n/a
Total	105	84.0	21.0		0.0

Appendix: Grace Mensah (C-007), 2026-07-01 → 2026-07-31

Pay elements and their NMW treatment

Element	Category	Amount	Treatment	Counted toward NMW pay
Basic pay (contact hours)	basic_pay	£1,024.00	counts toward NMW pay	£1,024.00
Travel time pay	travel_pay	£256.00	counts toward NMW pay	£256.00
NMW countable pay for the period				£1,280.00

Day by day worked time

Date	Visits	Contact (h)	Travel/waiting (h)	Method	Long gaps (h)
2026-07-01	5	4.0	1.0	inferred	n/a
2026-07-02	5	4.0	1.0	inferred	n/a
2026-07-03	5	4.0	1.0	inferred	n/a
2026-07-06	5	4.0	1.0	inferred	n/a
2026-07-07	5	4.0	1.0	inferred	n/a
2026-07-08	5	4.0	1.0	inferred	n/a
2026-07-09	5	4.0	1.0	inferred	n/a
2026-07-10	5	4.0	1.0	inferred	n/a
2026-07-13	5	4.0	1.0	inferred	n/a
2026-07-14	5	4.0	1.0	inferred	n/a
2026-07-15	5	4.0	1.0	inferred	n/a
2026-07-16	5	4.0	1.0	inferred	n/a
2026-07-17	5	4.0	1.0	inferred	n/a
2026-07-20	5	4.0	1.0	inferred	n/a
2026-07-21	5	4.0	1.0	inferred	n/a
2026-07-22	5	4.0	1.0	inferred	n/a
2026-07-23	5	4.0	1.0	inferred	n/a
2026-07-24	5	4.0	1.0	inferred	n/a
2026-07-27	5	4.0	1.0	inferred	n/a
2026-07-28	5	4.0	1.0	inferred	n/a
Total	100	80.0	20.0		0.0

Appendix: Hannah Cole (C-008), 2026-07-01 → 2026-07-31

Pay elements and their NMW treatment

Element	Category	Amount	Treatment	Counted toward NMW pay
Basic pay (contact hours)	basic_pay	£390.00	counts toward NMW pay	£390.00
Travel time pay	travel_pay	£104.00	counts toward NMW pay	£104.00
NMW countable pay for the period				£494.00

Day by day worked time

Date	Visits	Contact (h)	Travel/waiting (h)	Method	Long gaps (h)
2026-07-01	3	3.0	0.8	inferred	n/a
2026-07-03	3	3.0	0.8	inferred	n/a
2026-07-07	3	3.0	0.8	inferred	n/a
2026-07-09	3	3.0	0.8	inferred	n/a
2026-07-13	3	3.0	0.8	inferred	n/a
2026-07-15	3	3.0	0.8	inferred	n/a
2026-07-17	3	3.0	0.8	inferred	n/a
2026-07-21	3	3.0	0.8	inferred	n/a
2026-07-23	3	3.0	0.8	inferred	n/a
2026-07-27	3	3.0	0.8	inferred	n/a
Total	30	30.0	8.0		0.0

Important. This report is an automated screening healthcheck based on the roster and payroll data supplied. It is not legal, tax, payroll or accounting advice, and it is not an HMRC determination. Figures are indicative and use a deliberately conservative screening basis described in the methodology; verify any figure before acting on it. The official employer calculator is at gov.uk/minimum-wage-calculator-employers. PayGuard is not regulated by the FCA or SRA.

Generated by PayGuard, payroll pre audit for care providers