National Minimum Wage information for employers

These factsheets tell you about the checks we carry out to make sure you're paying your workers at least the National Minimum Wage.



Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Published 25 January 2016
Last updated 10 September 2018 + show all updates
  1. Guidance notes on the Notice of Underpayment - NMW FS3 at section 'Where can I find an appeal form?' for employers in England and Wales has been updated.
  2. The section 'Our visits and requests for information in NMW FS1 has been updated about 'open source' data.
  3. Paragraph correction under sub-heading Your adviser.
  4. Department for Business, Innovation and Skills (BIS) changed to Department for Business, Energy and Industrial Strategy (BEIS). NMW2 FS2 changed to NMW FS2.
  5. Guidance Notes on the Notice of Underpayment - NMW FS3 added to page.
  6. The NMW FS2 has been added to the page.
  7. PDF updated to support the introduction of the national living wage legislation on 1 April 2016.
  8. First published.