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NMWM13210 | Issuing Notices of Underpayment: considering reasonable care for a direction

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 108

Deciding if the employer has exercised reasonable care

When an employer can show they have underpaid the National Minimum Wage by following published government guidance which a NMW Officer determines is incorrect, a penalty will not be imposed in respect of the period of that underpayment under a Secretary of State’s direction (NMWM13200).

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When does the direction apply?

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Employer acts on the instructions of an advisor

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