Monsoon Accessorize has become the latest high street retailer to fall foul of the national minimum wage legislation. Monsoon's uniform discount scheme led to a shortfall in its employees' pay which fell below the applicable national minimum wage rate by in excess of £100,000. This highlights the risk of employers inadvertently breaching the legislation. With the introduction of the national living wage in April 2016 and HMRC's commitment to robustly pursue any breaches, employers would be well advised to review their payroll arrangements to ensure compliance with the national minimum wage legislation, particularly where they make regular deductions from employees' pay for work-related expenses such as uniform, training courses and equipment and/or where they employ a large number of low paid employees.