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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: notice undelivered, not correctly served or cannot be served

NMWM13300 | Issuing Notices of Underpayment: notice undelivered, not correctly served or cannot be served

From HM Revenue & Customs · National Minimum Wage Manual

When a Notice of Underpayment is returned undelivered consult your Front Line Manager before taking any further action.

Notice of Underpayment returned undelivered

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Notice of Underpayment not correctly served

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