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.
- From:
- HM Revenue & Customs
- Published
- 25 January 2016
- Last updated
-
316MaySeptember20242025 — See all updates
Documents
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.
Updates to this page
Published 25 January 2016
Last updated 316 MaySeptember 2024
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Update history
2026-04-27 14:10
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.
2025-09-16 00:30
The ‘Self-review of the National Living Wage and the National Minimum Wage – NMW FS2’ factsheet has been updated.
2024-05-03 15:08
The link to find an appeal form for employers in England, Wales and Scotland has been updated in NMW FS3.
2024-01-25 00:15
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.
2023-10-05 12:59
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.
2023-03-22 09:00
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.
2023-02-15 12:58
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of the ‘About National Living Wage and the National Minimum Wage checks – NMW FS1’ factsheet has been removed, as it is no longer active.
2023-02-08 13:04
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.
2022-07-12 14:16
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.
2022-06-28 12:59
The guidance notes on the notice of underpayment have been updated with revised information on the date of service.
2022-03-31 17:06
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.
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.
Updates to this page
Sign up for emails or print this page
Update history
2026-04-27 14:10
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.
2025-09-16 00:30
The ‘Self-review of the National Living Wage and the National Minimum Wage – NMW FS2’ factsheet has been updated.
2024-05-03 15:08
The link to find an appeal form for employers in England, Wales and Scotland has been updated in NMW FS3.
2024-01-25 00:15
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.
2023-10-05 12:59
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.
2023-03-22 09:00
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.
2023-02-15 12:58
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.
2023-02-08 13:04
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.
2022-07-12 14:16
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.
2022-06-28 12:59
The guidance notes on the notice of underpayment have been updated with revised information on the date of service.
2022-03-31 17:06
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.