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<p>The Government takes the enforcement of the National Minimum Wage (NMW) very seriously.
HMRC review every complaint that is referred to them by the Pay and Work Rights Helpline.
In addition, by collating and analysing data received from various sources, HMRC ensure
targeted enforcement through robust risk assessment processes to identify employers
across the United Kingdom who are more likely to be not paying NMW.</p><p> </p><p>The
majority of employers identified as paying below National Minimum Wage will pay arrears
on receipt of a formal Notice of Underpayment. Where they don’t, we will pursue recovery
through the civil courts.</p><p> </p><p>For deliberate non-compliance or obstructive
behaviour, we investigate at a criminal level. This could include employers who abscond.</p><p>
</p><p>The statistics requested on absconded employers are not available, and HMRC
does not routinely collect statistics on falsification and obstruction of investigation.</p><p>
</p><p> </p><p>Of those employers prosecuted within the last five financial years,
there were no incidences of previous underpayment of the National Minimum Wage. Employment
Tribunals are the responsibility of HM Courts & Tribunals Service.</p>
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