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National Minimum Wage Report
02 March 2021 Julia Ascott, Employment Taxes Specialist
To understand HMRC's methods on NMW/NLW investigations, read through their compliance & enforcement report during the 2019/20 tax year. You can skim read through quite a bit of the 24 page document you'll be pleased to read, but if you don't have time, our top highlights include:
Methodology for promoting compliance and enforcing the legislation under their 'Promote, Prevent and Respond' strategy
£20.8 million in NMW/NLW arrears for 263k workers
992 penalties to non-compliant employers totalling £18.5 million
Complaints process via Acas or HMRC
HMRC respond to every single complaint and use a risk-based triage to determine next steps
Targeted enforcement - HMRC pro-actively target sectors or employers - highest number of workers/arrears were identified during this type of enforcement activity
Prosecutions in the most serious of cases, undertaken by HMRC's Serious Non-Compliance teams (prize for imaginative title...)
New Naming Scheme - 139 employers named for £6.7 million in arrears to 95k workers
Effect of furloughing on NMW/NLW
Acceptance of and feedback on the Low Pay Commission's enforcement recommendations
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02 March 2021 
Julia Ascott, Employment Taxes Specialist
