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Contents

Official guidance
National Minimum Wage Manual

NMWM13000 · Issuing Notices of Underpayment

  • NMWM13010 · Enforcement policy
  • NMWM13020 · Enforcing payment of arrears
  • NMWM13030 · When to issue a notice
  • NMWM13040 · When not to issue a notice
  • NMWM13050 · Who should issue a notice
  • NMWM13060 · Who is liable to pay the arrears and the penalty on a notice
  • NMWM13070 · Employer dies before a notice is issued
  • NMWM13080 · Addressing a notice: sole traders and partnerships
  • NMWM13090 · Addressing a notice: companies, charities and other organisations
  • NMWM13100 · Workers to include on a notice
  • NMWM13110 · Workers to exclude from a notice
  • NMWM13120 · Worker dies before a notice is issued
  • NMWM13130 · Describing workers on a notice
  • NMWM13140 · Establishing the period of arrears for workers named on a notice
  • NMWM13150 · Relevant day for workers named on a notice
  • NMWM13160 · Calculating underpayments and arrears on a notice
  • NMWM13170 · Rounding time and monetary amounts on a notice
  • NMWM13180 · When to include a penalty on a notice
  • NMWM13190 · When to suspend a penalty on a notice
  • NMWM13200 · Penalties and Secretary of State directions
  • NMWM13210 · Considering reasonable care for a direction
  • NMWM13218 · Summary of calculating penalties on a notice
  • NMWM13219 · How to distribute penalties on notices: flowchart
  • NMWM13220 · Calculating the penalty on a notice for pay reference periods 6 April 2009 to 6 March 2014
  • NMWM13222 · Calculating the penalty on a notice for pay reference periods starting on or after 7 March 2014 to 25 May 2015
  • NMWM13224 · Calculating the penalty on a notice for pay reference periods starting on or after 26 May 2015 to 31 March 2016
  • NMWM13226 · Calculating the penalty on a notice for pay reference periods starting on or after 1 April 2016
  • NMWM13230 · Showing the penalty, reduction for prompt payment and any suspension on a notice
  • NMWM13240 · Accounting for penalties and arranging for collection
  • NMWM13250 · General format of a notice and its accompanying correspondence
  • NMWM13260 · Preparing a notice and its accompanying correspondence
  • NMWM13262 · Issuing related correspondence to accompany a notice
  • NMWM13264 · Checking if workers have received payment
  • NMWM13270 · Front Line Manager’s authorisation
  • NMWM13280 · Issuing a notice
  • NMWM13285 · Delivering a notice by hand
  • NMWM13290 · Date of service of a notice
  • NMWM13300 · Notice undelivered, not correctly served or cannot be served
  • NMWM13310 · Notifying workers of their arrears
  • NMWM13320 · Enforcement regime before 6 April 2009
  1. Issuing Notices of Underpayment: contents
  2. Issuing Notices of Underpayment: issuing related correspondence to accompany a notice

NMWM13262 | Issuing Notices of Underpayment: issuing related correspondence to accompany a notice

From HM Revenue & Customs · National Minimum Wage Manual

Issuing related correspondence

Occasionally, it may be necessary to send suitably worded correspondence relating to the notice at the same time as the notice itself is issued (NMWM13260). This will include, but is not limited to, times when:

  • a copy of the notice and all correspondence is being issued to a limited company’s principal trading address,

  • the employer has asked you to send a copy of all correspondence to a specified employee/director or an authorised agent (and that person needs to be told why the information has been sent),

  • a worker has died and a Personal Representative needs to be informed that the employer will be paying them the worker’s arrears (NMWM13120). In these circumstances, a suitably worked letter should be sent to the worker’s Personal Representative, informing them that the employer is liable to pay the worker’s arrears to them and they should inform the NMW Officer if and when the arrears are paid. In no circumstances should any correspondence be issued or addressed to the deceased.

Ensure you have the authority to disclose the information to that individual or company (NMWM16000). Keep a copy of the letter and any enclosures (ensuring they are signed and dated as the original(s)).

When an employer has asked you to send correspondence to both him and his authorised agent, send the correspondence to the agent at his address even if this is the same address to which you are sending the notice of underpayment itself.

For example:

  • This may happen when the registered or trading address of the employer is the same as the agent’s address.

It may occasionally be appropriate and convenient for the related correspondence to accompany a notice in the same envelope. If this occurs, it is important to ensure that the actual notice and its envelope remains correctly addressed (NMWM13080 and NMWM13090) and issued (NMWM13280).

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