New national minimum wage update for agents

HMRC’s Agent Update 111 includes the first update from the national minimum wage (NMW) promote team. This quarterly update specifically aimed at agents is to advise and signpost to key messages including any changes in policy and legislation as well as provide useful hints and tips regarding NMW compliance.

First HMRC invites agents to attend live webinars about salaried hours work and the NMW. These will take place during September and will look in detail at:

• the concept of salaried hours work covering the criteria that must be met for a worker to be performing salaried hours work for minimum wage purposes;
• the importance of record keeping;
• the calculation of the NMW for salaried hours workers; and
• how to put things right.

The update also refers to HMRCs geographical compliance approach (GCA) for employers and agents. It has a programme of geographical interventions that enables the...