This is very nit-picky, but; sage payroll is set to round mathematically meaning if an employee is paid at minimum wage for fractions of an hour (e.g every 1/4 or 1/2) they will likely technically be underpaid. It is only by pence per pay element, but if an employee is paid multiple pay elements on a weekly basis for example, this could end up being several pounds underpaid per year.

Considering HMRC have raised minimum wage enforcement against people who have calculated salaries on 52 weeks rather than 52 weeks and 1 day, I wouldn't put it past them to use this as an excuse to raise enforcement as well. 

It is a very simple fix, sage simply needs to round all fractions up.