SolvedNMWM13100 | Issuing Notices of Underpayment: workers to include on a notice
From HM Revenue & Customs · National Minimum Wage Manual
Relevant legislation
The legislation that applies to this page is as follows:
Employment Rights Act 2025, sections 103 to 106
Workers to include on a notice of underpayment
As a matter of policy a worker should normally be included on the Notice of Underpayment whenever a NMW Officer considers they had any arrears outstanding on the date of contact. It does not matter if the employer pays some or all of the arrears to individual workers after the date of contact; the worker should still be named on the notice as the initial underpayment may contribute towards the penalty.
Workers who had outstanding arrears on the date of contact will only be excluded from the notice in limited circumstances (NMWM13110).
Former workers of the employer can be included on the Notice of Underpayment.
If a worker has died before the Notice of Underpayment is issued further action depends on the actual circumstances of the case (NMWM13120).
A worker who has asked HM Revenue & Customs not to disclose his whereabouts to his employer should still be included on the notice. However, the employer should be asked in a covering letter to pay that worker’s arrears by sending a cheque to HM Revenue & Customs made out in the worker’s name (NMWM13260). Under no circumstances should that worker’s whereabouts be disclosed to the employer (NMWM16000).