National Minimum Wage factsheets for employers
HMRC have three factsheets to help employers understand their minimum wage checking processes.
The National Minimum Wage (NMW) and National Living Wage (NLW) are the minimum legal amounts that employers must pay their workers. You’re responsible for making sure that your workers are paid at least the appropriate rate of NMW or NLW. You must also keep sufficient records to prove that you’ve done this.
The HMRC factsheets can be found on GOV.UK
- About National Living Wage and National Minimum Wage checks
This factsheet tells you about the checks HMRC carry out to make sure you’re paying your workers at least the NMW or NLW.
- Carrying out a self-review of the National Living Wage and the National Minimum Wage
As part of an HMRC check into your payment of the NLW and the NMW to your workers, you may be asked by the officer undertaking the checks to carry out a self-review of your records. This factsheet gives you more information about what you need to do.
- Guidance notes on the Notice of Underpayment
This factsheet helps you understand what to do if you are found by HMRC to owe arrears of NMW or NLW to your workers.
Further information on the minimum wage is available on our website.