Once again I need your valuable feedback / comments on the below situations:
1. I had 4 employees, all aged under 25, I was paying them national minimum wage of £7.20, but upon calculation from payslips, all of them were getting £7.196, not £7.20 exactly, does that mean I would not qualify for full time job creation now. National minimum wage is less for under 25 people but I am still confused!

2. On payslips, hours worked each month are same, for example 150 hours each month, this is due to the accountant calculating the hours on yearly basis and then dividing it by number of months, not on monthly basis where the hours and the monthly wages fluctuate on basis of number of working days in a month, would that be an issue as to HO could or would say this isn't right / correct? I am very much confused about this as I have mixed opinion from some people I know!
3. Based on the above (point 2), accountant said I don't have to pay any holiday pay (legal 28 days a year) and sick leave pay to the employees as they have been covered in his yearly calculation of hours (a set number of hours in a month i.e. 150 a month). Is this correct? Because I understand if one takes a leave for a week for example than the wages should go down as well.
Please help guys! Much appreciated!
Thanks