NMWM15010 | Enforcement and proceedings: introduction

Where a NMW Officer has identified that arrears of National Minimum Wage are owed by an employer to one or more of their workers they will normally issue a Notice of Underpayment (NMWM13030).

Employers frequently pay arrears and the associated penalty without delay. However, in a minority of cases, some form of legal proceedings may be necessary.

There are a variety of legal proceedings which can apply in cases involving National Minimum Wage. These include;

• Proceedings at an employment tribunal (in Northern Ireland, the industrial tribunal);

• Civil proceedings in the County Court (in Scotland, the Sheriff Court);

• Criminal proceedings at a Magistrates or Crown Court.

The type of proceedings which are appropriate will depend on the circumstances of the individual case. The proceedings may be initiated by;

• A worker enforcing their own contractual right to be paid at least National Minimum Wage (NMWM15020);

• An employer appealing (NMWM15030) against a Notice of Underpayment issued by HM Revenue & Customs (NMWM02030); or

• HM Revenue & Customs; either for payments due from a Notice of Underpayment (NMWM15100) or in respect of a criminal offence (NMWM15150).

The legal representative for HM Revenue & Customs will depend on the location of the proceedings;

Any penalties imposed by a Notice of Underpayment are managed by HM Revenue & Customs Debt Management and Banking under their collection strategy (NMWM14130).