- HM Revenue & Customs
- Part of:
- HM Revenue and Customs: leaflets, factsheets and booklets
- 25 January 2016
- Last updated:
- 30 March 2017, see all updates
These factsheets tell you about the checks we carry out to make sure that you're paying your workers at least the National Minimum Wage.
PDF, 85.4KB, 3 pages
PDF, 98.2KB, 2 pages
Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.
Published: 25 January 2016
Updated: 30 March 2017
- Paragraph correction under sub-heading Your adviser.
- Department for Business, Innovation and Skills (BIS) changed to Department for Business, Energy and Industrial Strategy (BEIS). NMW2 FS2 changed to NMW FS2.
- Guidance Notes on the Notice of Underpayment - NMW FS3 added to page.
- The NMW FS2 has been added to the page.
- PDF updated to support the introduction of the national living wage legislation on 1 April 2016.
- First published.