Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
, see all updates

After notice of underpayment issued: confirming arrears have been paid to the workers

Employers are liable to pay all the workers’ arrears and the penalty within 28 calendar days of the date of service of a Notice of Underpayment (counting the date of service as day 1). However, by paying promptly they can reduce by 50% the amount of the penalty they are liable to pay. Once the notice has been served and the 28 day payment period has expired it will be necessary to check with workers whether they have been paid and when.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM13100):

* (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) 
* (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)

If the employer advises that the arrears have been paid at any stage:

* confirm with workers that they have been paid and when,
* if this is not possible, ask the employer for documentary evidence to show proof of payment,
* ensure the payments are payment of the relevant arrears ([NMWM09205](https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm09205))

If the employer advises that they cannot pay arrears to a particular worker because that worker cannot be traced, see NMWM14100.

If a worker has gone abroad, see NMWM14110.

If a worker is owed arrears but does not want his employer to know his current address, see NMWM14120.

The next course of action depends on if and when the arrears are paid by the employer:

* If the arrears are paid in full to the workers within 14 calendar days of the date the notice is served see [NMWM14050](https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm14050)
* If the arrears are not paid within 14 days but are paid within 28 calendar days of the date the notice is served see [NMWM14080](https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm14080)
* If all the arrears have not been paid to workers in full within 28 calendar days of the date the notice is served, see [NMWM14090](https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm14090).