05 October 2023
HM Revenue and Customs (HMRC) has updated the guidance on ‘National Minimum Wage information for employers’.
The guidance outlines the checks HMRC carries out to make sure employers are paying workers at least the National Minimum Wage (NMW).
The National Minimum Wage checks (NMW FS1) and the self-review of the National Living Wage (NLW) and the National Minimum Wage (NMW FS2) have both been updated. Responsibility for National Minimum Wage (NMW) has now passed from the Department of Business, Energy and Industrial Strategy (BEIS) to the Department for Business and Trade (DBT).
HMRC carries out checks on employers on behalf of the DBT, and talk to workers, to make sure all workers are paid what they’re legally due. HMRC will choose which employers to check based on (one of the following):
- own research
- if HMRC has received a complaint that an employer is paying one or more of their workers below the NMW or the NLW.
HMRC does this under the National Minimum Wage Act 1998.
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