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The total value of all sales.
The cost of items purchased to sell.
The cost of wages.
The cost of all admin and any other costs.
The total value of all other income.
Note: These calculations are only for illustrative purposes and are not a substitute for professional advice.
24 Mar 2026
Almost 400 employers from across the UK have been named for failing to pay the minimum wage to tens of thousands of workers, says the government.