Guidance: 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.

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
  • 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.

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Original source Guidance: National Minimum Wage information for employers

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