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Contents

Official guidance
National Minimum Wage Manual

NMWM14000 · After Notice of Underpayment issued

  • NMWM14010 · Introduction
  • NMWM14020 · Confirming delivery and service of a Notice of Underpayment
  • NMWM14030 · What to do if Notice of Underpayment is not delivered
  • NMWM14050 · Arrears and penalty paid in full within 14 days of service of Notice of Underpayment
  • NMWM14060 · Collecting penalties
  • NMWM14070 · Overpaid penalties
  • NMWM14080 · Arrears paid in full 15 to 28 days after the Notice of Underpayment was given
  • NMWM14090 · Arrears still outstanding more than 28 days after the Notice of Underpayment was given
  • NMWM14110 · Worker goes abroad
  • NMWM14120 · Arrears received for worker who wants address kept confidential
  • NMWM14130 · Employer fails to pay penalty
  • NMWM14140 · Request from employer to pay by instalments
  • NMWM14150 · Employer asks workers to agree to payment by instalments
  • NMWM14160 · Compromise agreements
  • NMWM14170 · Partners’ liability to pay arrears
  • NMWM14180 · Dealing with queries or further information from workers and/or their agents
  • NMWM14190 · Dealing with queries or further information from employers and/or their agents
  • NMWM14200 · Dealing with queries or further information from third parties
  • NMWM14210 · Notice of Underpayment found to be inaccurate/incorrect
  • NMWM14220 · Withdrawing a Notice of Underpayment and not replacing it
  • NMWM14230 · Withdrawing and replacing a Notice of Underpayment
  • NMWM14240 · Telling third parties that a Notice of Underpayment has been withdrawn and/or replaced
  • NMWM14250 · National Minimum Wage repayment policy for overpaid penalties
  • NMWM14260 · Keeping workers informed
  • NMWM14270 · Change of trading position of business after a Notice of Underpayment is issued
  • NMWM14280 · Employer dies and a Notice of Underpayment has been issued
  • NMWM14290 · Worker dies and a Notice of Underpayment has been issued
  • NMWM14040 · Confirming arrears have been paid to the workers
  • NMWM14100 · Employer advises worker cannot be traced to pay arrears
  1. After Notice of Underpayment issued: contents
  2. After Notice of Underpayment issued: arrears paid in full 15 to 28 days after the Notice of Underpayment was given

NMWM14080 | After Notice of Underpayment issued: arrears paid in full 15 to 28 days after the Notice of Underpayment was given

From HM Revenue & Customs · National Minimum Wage Manual

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Act 1998, section 17

  • Employment Rights Act 2025, sections 103, 107 and 108

General

National Minimum Wage arrears must be paid in full to all the workers named on a Notice of Underpayment within 28 calendar days of the day on which the notice was given (counting the day it was given as day 1). The 28-day deadline is clearly set out on the notice.

If you discover all the arrears were paid to workers between the 15th and the 28th day after the day on which the notice was given, then the employer will not be able to take advantage of the reduction in the penalty for prompt payment (NMWM14050).

If all the National Minimum Wage arrears are paid in full by the 28th day payment date no further enforcement action regarding those arrears will be appropriate. Any action on a penalty charge that remains unpaid will be automatically taken by Debt Management & Banking (NMWM14060).

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