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<p>In 2017/18, HMRC levied 810 penalties, amounting to over £14 million, against employers
who failed to pay workers the National Minimum and Living Wage (NMW). In the same
period, there was one prosecution for obstructing an NMW investigation resulting in
a fine of £2,977.</p><p> </p><p>Breaches of NMW legislation are normally a civil matter,
where the consequences for not complying with NMW rules can include fines of 200%
of the arrears and public naming. Criminal prosecution is reserved for the most serious
non-compliance.</p><p> </p><p>The government is determined to ensure that everyone
who is entitled to the NMW receives it. Anyone who feels they have not been paid the
NMW should contact Acas helpline on 0300 123 1100 or via the online complaints form
at <a href="https://www.gov.uk/government/publications/pay-and-work-rights-complaints"
target="_blank">gov.uk</a>. HMRC reviews all complaints that are referred to them.</p>
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