NMWM15010 - Enforcement and proceedings: introduction

Where a NMW Officer has identified that arrears of National Minimum Wage are owed by an employer to one or more of their workers they will normally issue a Notice of Underpayment (NMWM13030).

Employers frequently pay arrears and the associated penalty without delay. However, in a minority of cases, some form of legal proceedings may be necessary.

There are a variety of legal proceedings which can apply in cases involving National Minimum Wage. These include;

• Proceedings at an employment tribunal (in Northern Ireland, the industrial tribunal);
• Civil proceedings in the County Court (in Scotland, the Sheriff Court);
• Criminal proceedings at a Magistrates or Crown Court.

The type of proceedings which are appropriate will depend on the circumstances of the individual case. The proceedings may be initiated by;

• A worker enforcing their own contractual right to be paid at least National Minimum Wage (NMWM15020);
• An employer appealing (NMWM15030) against a Notice of Underpayment issued by HM Revenue & Customs (NMWM02030); or
• HM Revenue & Customs; either for payments due from a Notice of Underpayment (NMWM15100) or in respect of a criminal offence (NMWM15150).

The legal representative for HM Revenue & Customs will depend on the location of the proceedings;

Location	Legal representative
- In England and Wales;	Commissioners for Revenue & Customs Solicitors Office, Employment Team (NMW)
- In Scotland;	HMRC Division, Office of the Solicitor to the Advocate General
- In Northern Ireland	The Crown Solicitor’s Office

Any penalties imposed by a Notice of Underpayment are managed by HM Revenue & Customs Debt Management and Banking under their collection strategy (NMWM14130).