NMWM13320 | Issuing Notices of Underpayment: enforcement regime before 6 April 2009

Prior to 6 April 2009, National Minimum Wage was enforced by HM Revenue & Customs using enforcement notices which required an employer to:

• repay past underpayments to all workers and for all pay reference periods specified on the notice, and

• pay those workers at least National Minimum Wage rates for all future pay reference periods.

A penalty could be imposed (by a separate penalty notice) if an employer did not comply with the requirements of the enforcement notice.

Transitional provisions applied from 6 April 2009 when an enforcement notice had been issued before that date.

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