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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

Records, Evidence, Powers & Offences: Evidence; offers of payment of arrears

Employers are required to pay at least national minimum wage for the time worked in each respective pay reference period. Where they have not done so, they should rectify the position at the earliest opportunity and should not wait for a worker complaint or investigation by a NMW Officer.

During the course of an investigation a NMW Officer may become aware of a proposal by an employer to make payment of arrears to a worker. HM Revenue & Customs (NMWM02030) will not be party to any arrangement between an employer and worker for the payment of national minimum wage arrears. A NMW Officer must not become involved in any negotiation regarding the proposals nor discourage any payments to workers. Where appropriate, any payments made to workers can be taken into account on a notice of underpayment so it is not necessary for the employer to wait for a notice to be issued. In fact, the payment of arrears would contribute to the employer being able to pay a reduced penalty for prompt payment (NMWM13230).

Where a NMW Officer becomes aware of a payment arrangement they should note the details as this will be an acknowledgment by the employer of a debt. The existence of any offer or payments will not influence the NMW Officer’s view of the arrangements, nor prevent the issue of a notice of underpayment although any payments made would have to be subtracted from the total outstanding. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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* (This content has been withheld because of exemptions in the Freedom of Information Act 2000) [NMWM05370](https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm05370)(This content has been withheld because of exemptions in the Freedom of Information Act 2000) 

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)