We point you to updated guidance issued by HMRC about the checks they carry out to make sure employers are paying workers at least the National Minimum / Living Wage. HMRC are working in partnership with the Fair Work Agency (FWA) who will assume compliance responsibilities.
ICB highlights five factsheets all produced for employers to ensure compliance and, also, what happens if there is non-compliance:
1. About National Living Wage and the National Minimum Wage checks;
2. Carrying out a self-review of the National Minimum Wage and the National Living Wage;
3. Guidance notes on the notice of underpayment;
4. Guidance notes for workers about National Minimum Wage and National Living Wage; and
5. National Minimum Wage employment tribunal hearings by video
These factsheets are for information only and do explain the compliance checks HMRC carry out to make sure employers pay their workers at least the National Minimum Wage (NMW) or National Living Wage (NLW) and how to carry out a self-review of records as an employer. Moving onto non-compliance, they explain arrears and penalties and information about attending NMW employment tribunal hearings as a witness by video.
For Bookkeepers
Note that the guidance is correct at the time of publication and, like all guidance, is subject to change. ICB will advise members of the latest versions.