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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  • NMWM14240 · Telling third parties that a Notice of Underpayment has been withdrawn and/or replaced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: worker goes abroad

NMWM14110 | After Notice of Underpayment issued: worker goes abroad

From HM Revenue & Customs · National Minimum Wage Manual

If a worker has been named on a Notice of Underpayment, but subsequently goes abroad to reside, then any arrears due to that worker should still be paid to that worker if the employer has their current contact details.

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