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Contents

Official guidance
National Minimum Wage Manual

NMWM12000 · Records, evidence, powers and offences

  • NMWM12010 · Introduction
  • NMWM12020 · Records
  • NMWM12030 · Records: records to be made available to workers
  • NMWM12040 · Records: length of time to retain records
  • NMWM12050 · Evidence: what is evidence?
  • NMWM12060 · Evidence: gathering information from employers
  • NMWM12070 · Evidence: clarifying information regarding the employer
  • NMWM12080 · Evidence: clarifying information provided by an employer
  • NMWM12090 · Evidence: gathering information from workers
  • NMWM12100 · Evidence: clarifying information provided by workers
  • NMWM12110 · Evidence: gathering information from third parties
  • NMWM12120 · Evidence: gathering information from visits with other enforcement agencies
  • NMWM12130 · Evidence: consideration and clarification of contracts
  • NMWM12140 · Evidence: gathering sufficient evidence
  • NMWM12150 · Evidence: reaching an impartial view
  • NMWM12160 · Evidence: checking and challenging
  • NMWM12170 · Evidence: applying best judgment
  • NMWM12180 · Evidence: documenting the view of the NMW Officer
  • NMWM12190 · Evidence: reverse burden of proof
  • NMWM12200 · Evidence: offers of payment of arrears
  • NMWM12210 · Powers: NMW Officers
  • NMWM12220 · Powers: obtaining documents or information
  • NMWM12230 · Powers: power to enter premises to obtain documents
  • NMWM12240 · Powers: examples of how powers are used
  • NMWM12250 · Offences: criminal offences for National Minimum Wage
  • NMWM12260 · Offences: policy for criminal investigations
  • NMWM12270 · Offences: investigation of offences
  • NMWM12280 · Offences: investigative powers of HM Revenue & Customs
  • NMWM12290 · Offences: offences committed by relevant persons and bodies corporate
  • NMWM12300 · Offences: examples of how criminal cases can be considered
  1. Records, evidence, powers and offences: contents
  2. Records, evidence, powers and offences: offences: offences committed by relevant persons and bodies corporate

NMWM12290 | Records, evidence, powers and offences: offences: offences committed by relevant persons and bodies corporate

From HM Revenue & Customs · National Minimum Wage Manual

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Act 1998, section 32

  • Employment Rights Act 2025, section 122

General

Where an employer is a body corporate, such as a registered company, corporation, institution, Government agency, registered charity, etc. and it is proved that the employer has committed a National Minimum Wage offence;

  • with the consent or connivance of an officer of the employer; or

  • attributable to any neglect on the part of such an officer;

then both the body corporate and the officer is guilty of the offence and liable to be proceeded against and punished accordingly.

An “officer” in a body corporate means a person, who is, or acting as, a director, manager, secretary or other similar officer of the body. Where the affairs of a body corporate are managed by its members the “officer” will be a person whose functions of management are akin to being a director of the employer.

The terms consent, connivance and neglect are not defined in National Minimum Wage legislation. Generally, something done with the consent or connivance of someone normally means something done with their agreement or permission, either explicit or implicit. Negligence will generally occur when someone fails to do what a prudent and reasonable person would do, or simply fails to exercise reasonable care.

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