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Employer Bulletin 31

02 March 2009
Issue: 4196 / Categories: News , Income Tax
Excerpts from latest issue

HMRC have published their latest issue of the Employer Bulletin.

It contains a number of articles covering a range of issues and excerpts follow.

National minimum wage penalties

From 6 April 2009 a new automatic penalty will be levied on employers where HMRC compliance officers find arrears of the national minimum wage after 6 April 2009.

Penalties will range from £100 to £5 000.Employers who settle within 14 days of notification will receive a 50% discount of the penalty for prompt payment.

The penalty must be paid in addition to any arrears owed to the workers.

The most serious cases of non compliance may be tried in a crown court and subject to an unlimited fine.

To reflect this change the current system of separate NMW enforcement and penalty notices will be replaced by a combined notice of underpayment and penalty.

The notice will detail the...

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