This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

National Minimum Wage Manual

Specific occupations & special groups: football players

Football players who are contracted to a club in return for some sort of payment (such as appearance money, personal travelling expenses or payment of a personal liability such as a disciplinary fine) are likely to be workers for national minimum wage purposes.

If there is a query regarding the status (NMWM04000) of a footballer for national minimum wage purposes then the contractual position should be investigated.