SolvedNMWM13130 | Issuing Notices of Underpayment: describing workers 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, section 106
General
When a worker is included on a Notice of Underpayment (NMWM13100), the notice should show their full name. If the NMW Officer is aware they are also commonly known by another name, then that name should also be shown.
For example:
Paul Alexander Bond
John Smith (also known as Jack Smith)
Janette Martha Jones (also known as Janey Jones)
Dianne Mary Firth (also known as Mary Firth)
If two or more workers included on the Notice of Underpayment have the same name, then include an identifier on the notice (ideally their respective dates of birth) so that they can be distinguished.
For example, a father and son with the same name could be shown as:
John Smith (Date of Birth 12/08/58) and John Smith (Date of Birth 11/11/92)
John Smith (Senior) and John Smith (Junior)
Where the Notice of Underpayment relates to more than one worker and any worker’s full name is not known but they are known by a pseudonym or can be accurately described, use that pseudonym or description on the notice. The description has to be sufficiently clear so that the employer is able to identify the person in question.
For example:
Geordie Gray
Ivan
Youth tattooed on left arm
Trainee Mark
(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)
Worker dies before notice is issued
If a worker has died before the Notice of Underpayment is issued and arrangements have been made to pay their arrears to their executor or personal representative (NMWM13120), the worker’s name should be shown on the notice followed by (deceased).
Worker cannot be identified
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)