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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
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After notice of underpayment issued: arrears paid in full 15 to 28 days after service of notice of underpayment

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Act 1998, sections 17, 19(2), 19(8) and 19A


National minimum wage arrears must be paid in full to all the workers named on a Notice of Underpayment within 28 calendar days of the date of service of the notice (counting the date of service as day 1) (NMWM14040). The 28 day deadline is clearly set out on the notice.

If you discover all the arrears were paid to workers between the 15thand the 28th day after the date of service of the notice, then the employer will not be able to take advantage of the reduction in the penalty for prompt payment (NMWM14050).

If all the national minimum wage arrears are paid in full by the 28th day payment date no further enforcement action regarding those arrears will be appropriate. Any action on a penalty charge that remains unpaid will be automatically taken by Debt Management & Banking (NMWM14060).