NMWM13150 | Issuing Notices of Underpayment: relevant day for workers named on a notice

Relevant legislation
The importance of the relevant day

Relevant legislation

The legislation that applies to this page is as follows:

• Employment Rights Act 2025, sections 101 to 106

Each worker named on a Notice of Underpayment has a relevant day in respect of their period of arrears (NMWM13160). The relevant day is one pay reference period and a day after the end of the last pay reference period for which arrears are identified for that worker.

The relevant day for each worker must be shown on the Notice of Underpayment. It can be different for individual workers named on the same notice.

The importance of the relevant day

The relevant day is important because it marks a point in time when arrears were known to be outstanding for a worker. It therefore influences the amount of:

• the underpayment and arrears owed to each worker; and

• the total underpayment and arrears for all workers named on a notice; and

• the penalty the employer must pay.