The purpose of the investigation is to determine whether or not an employer has complied with the requirement to pay workers the NMW. Where a compliance officer discovers that the NMW has not been paid to a worker or group of workers, his aim is to ensure that workers receive what they are entitled to as soon as practicable. On conclusion of an investigation, the compliance officer may issue a Notice of Underpayment if appropriate which sets out the arrears of NMW to be repaid by the employer together with the penalty for non-compliance with the requirement to pay workers the NMW. Where an employer complies fully with the terms of the Notice of Underpayment, HMRC enforcement action comes to an end but where an employer fails to comply with either the requirement to repay arrears and/or the requirement to pay the penalty, HMRC will take further action to enforce these requirements. Compliance officers can pursue payment on behalf of the underpaid worker or workers through a case: in the civil courts under section 19D(1)(c) of the 1998 Act; or in the employment tribunal under section 19D(1)(a) of the 1998 Act (or, in Northern Ireland, the industrial tribunal under section 19D(1)(b) of the 1998 Act). By taking this action, HMRC compliance officers establish a debt that is enforceable in law. Where the debt to the workers remains unpaid following judgment, HMRC can use distraint or other measures available to the Court or tribunal to enforce the judgment.
Policy on HM Revenue & Customs enforcement , prosecutions and naming employers who flout national minimum wage law
CIPP POLICY SURVEY ON NATIONAL MINIMUM WAGE 2013
31 July 2012
The government has asked the Low Pay Commission to prepare a further report on the National Minimum Wage (NMW) by the end of February 2013.
They are specifically looking to:
monitor, evaluate, and review the levels of the different NMW rates and make recommendations on the levels from October 2013;
review the contribution the NMW could make to the employment prospects of young people, including those in apprenticeships, and as part of this review consider the implications of the introduction of the Raising of the Participation Age in England on the youth rates and apprentice rate;
review the accommodation offset; and
evaluate the NMW regulations for salaried-hours workers, and consider whether there are any measures which could be taken to make arrangements as simple and easy as possible for employers and individuals. The Policy Team have prepared a survey with the aim of understanding how these issues affect CIPP members. We will then feed this information back to the Low Pay Commission. We would be very grateful if you could spare a few minutes to complete this survey which closes on 16 August 2012.
CIPP Policy News Journal
12/04/2013, Page 137 of 362
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