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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: Front Line Manager’s authorisation

NMWM13270 | Issuing Notices of Underpayment: Front Line Manager’s authorisation

From HM Revenue & Customs · National Minimum Wage Manual

After preparing the Notice of Underpayment, its accompanying correspondence and any related correspondence (NMWM13260), the NMW Officer will pass the papers to the Front Line Manager for authorisation.

Front Line Manager’s action

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM13030(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM13264(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM13280(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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