A leading luxury hotel operator and a renowned bakery which supplies the Queen are among the Scottish firms in the biggest ever list of minimum wage offenders.

Macdonald Hotels, who run 13 hotels in Scotland and 29 elsewhere, and Fisher & Donaldson, who sell high-end bakery products at their stores in St Andrews, Cupar and Dundee, have both been named and shamed in the list from the Department for Business.

The hotel chain, based in Bathgate, West Lothian, owed more than £2000 to six workers, while the bakery owed almost £600 to six employees.

Other offenders in Scotland on the list of almost 200 employers include Papa Johns pizza restaurant in Edinburgh and Bay Newsagents in Fife who were the worst Scottish offender. owing £12,527.97 to three workers.

Business Minister Margot James said: "This Government is determined to build an economy that works for everyone, not just the privileged few.

"That means making sure everyone gets paid the wages they are owed – including our new, higher, National Living Wage. It is not acceptable that some employers fail to pay at least the minimum wage their workers are entitled to.

"So we’ll continue to crack down on those who ignore the law, including by naming and shaming them."

A total of 23 Scottish firms appear on the list for failing to pay the national minimum wage.

Other offenders include Fife nursery Little Beehive which owed more than £9000 to seven workers and recruitment agency Topstaff Employment, based in Glasgow, which owed £3,355.25 to 20 workers.

Across the UK, hairdressing chain Regis owed £25,712.19 to 604 workers, while Brighton & Hove Albion Football Club owed a member of staff almost £3000.

All of the money owed has now been paid back to staff.

Frances O'Grady, general secretary of the Trades Union Congress, said: "Bosses who try to duck the minimum wage must have nowhere to hide. It is deeply disappointing to see so many companies fail to honour their basic obligations to their workers. The level of underpayment in some cases is truly eye-watering.

"Ministers are absolutely right to name and shame these companies, but we also need to see prosecutions for the worst offenders.

"We know that thousands more rogue employers are cheating their staff and getting away with it. The government must redouble their enforcement efforts.

"The minimum wage is set to rise in the coming months. Employers must ensure that they’re paying all staff what they are legally entitled to."

The UK Government's naming and shaming scheme was introduced in October 2013 and since then 688 employers have been publicly named, with arrears totalling more than £3.5 million.

In the latest list - the largest to date - the companies owed a total of £466,219.

The national living wage was introduced in April this year and means that workers aged 25 and over must be paid £7.20 per hour.

For those aged 21 to 24, the minimum wage is £6.70 per hour, while 18 to 20-year-olds are paid £5.20 per hour and 16 to 17-year-olds £3.87 per hour.

A spokeswoman for Macdonald Hotels said no one was available to comment.

Sandy Milne, director of Fisher and Donaldson, said: "More than a year ago six members of staff were found to have been paid at an hourly rate a few pence below the minimum wage, over a 52 week period, this was a clerical error on our part.

"These employees were recompensed in full as son as this was bought to our attention and mostly continue their employment with our firm.

"We are proud of the wages we pay, our employment record and our relationship with our hard working staff."