NMW Changes


HMRC have announced that some changes to penalties and calculation of arrears of National Minimum Wage (NMW) payments have been delayed to April 2009. The delay is apparently due to the slower than expected passage through parliament of the Employment Bill.

The changes deal with HMRC powers, in particular giving powers to remove records from business premises and more significantly a change to the way in which underpayments or arrears of NMW payments to employees are calculated.

From April 2009 NMW arrears will need to be calculated by reference to the current rate of NMW rather than the rate of NMW in force at the time of the underpayment.

If you would like to find out more or have any questions, we will be delighted to offer any help or advice. Please contact Angela Cammockat Darlington, Nicola Bellerby at Durham or Terry Doyle at York.

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