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HMRC internal manual

National Minimum Wage Manual

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HM Revenue & Customs
Updated
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Issuing notices of underpayment: considering reasonable care for a direction

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Act 1998, section 19A(2) & (3)

Deciding if the employer has exercised reasonable care

When an employer can show they have underpaid the national minimum wage by following published Government guidance which a NMW Officer determines is incorrect, a penalty will not be imposed in respect of the period of that underpayment under a Secretary of State’s direction (NMWM13200).

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When does the direction apply?

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Employer acts on the instructions of an advisor

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM16000(This content has been withheld because of exemptions in the Freedom of Information Act 2000)