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Guidance

National Minimum Wage information for employers

Find out about the checks we carry out to make sure you're paying your workers at least the National Minimum Wage.

Updates to this page

From:
HM Revenue & Customs
Published:
25 January 2016
Last updated:
22 September 2026
Show all updates

  1. In 'About National Living Wage and the National Minimum Wage checks — NMW FS1', references to the Department for Business and Trade (DBT) have been updated to the Department for Business, Innovation, Science and Trade (BIST).’

  2. The factsheet about National Living Wage and the National Minimum Wage checks — NMW FS1 has been updated. Notice stating it is under review has been removed.

  3. Guidance notes on the notice of underpayment — NMW FS3 has been updated with correct terminology for users, in line with new legislation.

  4. Guidance notes for workers about National Minimum Wage and National Living Wage — NMW FS4 updated with correct terminology for users, in line with new legislation. Notice stating it is under review has been removed.

  5. The following factsheets are under review and should not be used: 'About National Living Wage and the National Minimum Wage checks (NMW FS1)', 'Guidance notes on the notice of underpayment (NMW FS3)' and 'Guidance notes for workers about National Minimum Wage and National Living Wage (NMW FS4)'. A message has been added to these factsheets to refer you to other guidance.

  6. The 'Self-review of the National Living Wage and the National Minimum Wage — NMW FS2' factsheet has been updated.

  7. The link to find an appeal form for employers in England, Wales and Scotland has been updated in NMW FS3.

  8. The factsheet about National Living Wage and the National Minimum Wage checks — NMW FS1 has been updated to include information on communications data and labour market enforcement undertakings and orders.

  9. The the National Minimum Wage checks (NMW FS1) and the self-review of the National Living Wage and the National Minimum Wage (NMW FS2) have both been updated. Responsibility for National Minimum Wage has now passed from the Department of Business, Energy and Industrial Strategy to the Department for Business and Trade.

  10. Guidance notes on the notice of underpayment (NMW FS3) have been updated with a new link to the appeals form for employers in England, Wales and Scotland.

  11. The BEIS phone number in the 'More information' section of the 'About National Living Wage and the National Minimum Wage checks — NMW FS1' factsheet has been removed, as it is no longer active.

  12. Guidance notes on the notice of underpayment (NMW FS3) have been updated with a new website for employers in England, Wales and Scotland to use to find an appeal form.

  13. Guidance notes for workers about 'National Minimum Wage and National Living Wage — NMW FS4' and 'National Minimum Wage employment tribunal hearings by video — NMW FS5' have been added to the page.

  14. The guidance notes on the notice of underpayment have been updated with revised information on the date of service.

  15. The 'National Minimum Wage (NMW) FS1' has been updated with a new section 'If you need help' where you can get extra support if you have any health or personal circumstances that make it difficult to deal with HMRC.

  16. The 'Carrying out a self-review of the National Living Wage and the National Minimum Wage - NMW FS2' has been updated with information about the HMRC Privacy Notice.

  17. Information on outstanding amounts, penalties and appeals has been updated in guidance NMW-FS3

  18. 'About National Living Wage and the National Minimum Wage checks - NMW FS1' and 'Guidance notes on the Notice of Underpayment - NMW FS3' have been updated.

  19. The 'Carrying out a self-review of the National Living Wage and the National Minimum Wage - NMW FS2' has been updated.

  20. Guidance notes on the Notice of Underpayment for the national minimum wage have been updated

  21. 'About National Living Wage and the National Minimum Wage checks - NMW FS1' and 'Carrying out a self-review of the National Living Wage and the National Minimum Wage - NMW FS2' have been updated with new web addresses under 'More information'.

  22. Guidance notes on the Notice of Underpayment - NMW FS3 at section 'Where can I find an appeal form?' for employers in England and Wales has been updated.

  23. The section 'Our visits and requests for information in NMW FS1 has been updated about 'open source' data.

  24. Paragraph correction under sub-heading Your adviser.

  25. Department for Business, Innovation and Skills (BIS) changed to Department for Business, Energy and Industrial Strategy (BEIS). NMW2 FS2 changed to NMW FS2.

  26. Guidance Notes on the Notice of Underpayment - NMW FS3 added to page.

  27. The NMW FS2 has been added to the page.

  28. PDF updated to support the introduction of the national living wage legislation on 1 April 2016.

  29. First published.

Documents

About National Living Wage and the National Minimum Wage checks — NMW FS1

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Self-review of the National Minimum Wage and the National Living Wage — NMW FS2

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Guidance notes on the notice of underpayment — NMW FS3

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Guidance notes for workers about National Minimum Wage and National Living Wage — NMW FS4

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National Minimum Wage employment tribunal hearings by video — NMW FS5

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Details

These factsheets explain:

  • the checks we carry out to make sure employers pay their workers at least the National Minimum Wage (NMW) or National Living Wage (NLW)
  • how to carry out a self-review of your record as an employer
  • NMW arrears and penalties
  • information about our employer checks for workers
  • information about attending NMW employment tribunal hearings as a witness by video

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

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