Bryan Sanderson, Chairman of the Low Pay Commission, said: "As the National Living Wage and National Minimum Wage rates rise on 1 April, it is vital that workers understand their rights, and employers their obligations".
Hales Home Care, based in Bramhall Place was also named in the list after it failed to pay £285.08 to six workers.
"Businesses that circumvent the regulations, whether by simply paying below the minimum wage, improperly offsetting other costs or by understating hours worked, will get found out", he said.
It was followed by TGI Friday's and hotel giant Marriott.
The Scottish firms are among 179 employers across the United Kingdom named in the latest round of the scheme to expose those who fail to pay the minimum wage, which ranges from £7.50 an hour for over 25s to £4.05 an hour for under-18s and £3.50 for apprentices.
TGI Fridays, meanwhile, shortchanged 2,302 of its staff to the tune of £59,348.
The firm named for underpaying the most to the 206 workers affected in Scotland in this round was Heather Park Community Services Limited in Newmains, North Lanarkshire, which failed to pay a total of £26,018.63 to 73 workers.
The legal minimum wage for over-25s will rise from £7.50 to £7.83 an hour next month, and the business department is aiming to publicise the new rates to workers and employers.
A report by the Liverpool Echo revealed that St Helens had failed to pay £5,536.92 to 117 workers.
"The total figure quoted in today's HMRC list relates to reimbursing team members a shoe allowance".
It said: "We acted quickly to remedy the situation, including arranging to reimburse affected staff and updating our wardrobe policy to ensure there could be no reoccurrence of the issue".
"The Low Pay Commission is pleased to see the government maintaining the momentum of its minimum wage enforcement". And they will rightly face hefty financial penalties.
Wagamama blamed "an inadvertent misunderstanding" of the rules on staff uniforms for the blunder.
A Wagamama statement said the company has always paid minimum wage and makes sure that staff receive 100 per cent of their tips.
'We have gladly made payments to current and previous employees who missed out dating back from 2016 to 2013'. It said some hotels had deducted charges for live-in accommodation or late-night taxis from wages, taking their pay below the minimum wage.
'We apologise to all our associates impacted by this error and have taken steps to ensure it can not happen again'.
The National Living and Minimum Wage, which every worker is entitled to, is an essential part of building the higher wage, lower welfare, lower tax society that the United Kingdom needs.
A Stoke City spokesman said: "Once this matter was brought to our attention we moved swiftly to repay the money to the members of staff concerned. We were fined £11,000 and all employees have been paid".