Tue 4th Sep 2018
The National Minimum Wage is enforced by the HMRC and the enforcement measures available to it include service of notices of underpayment, civil penalties, “naming and shaming”, recovery of underpayments through tribunals or civil courts and criminal prosecution.
Where there has been a TUPE transfer of staff from one employer to another, these liabilities used to lie with former employer. Since 2 July 2018, however, HMRC has changed its approach in this regard. Where TUPE applies, all National Minimum Wage liabilities including full penalty amount are now applied to the new employer.
