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ARTICLE · 15 MAY 2018

National Minimum Wage – Getting It Right

Deloitte
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We've seen that employers are increasingly focusing on the risk around whether or not they comply with the National Minimum (NMW) / National Living Wage (NLW) legislation.

United KingdomEmployment and HR
Gareth Hills
Gareth Hills
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We've seen that employers are increasingly focusing on the risk around whether or not they comply with the National Minimum (NMW) / National Living Wage (NLW) legislation. This is being prompted by media coverage and increasing HMRC activity.

HMRC, which is responsible for NMW compliance, has significantly stepped up its compliance activity following an increase in their enforcement budget from £13m in 2015/16 to £25.3m in 2017/18.

Alongside this, employees are becoming more aware of their rights under the NMW legislation, reflected by a significant increase in the number of NMW underpayment reports received by HMRC. We are aware of at least one case where a report has led HMRC to launch an NMW compliance review at the employer in question, even though it turned out that the actual complaint was found to have no basis.

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