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<p>In 2015/16 a total of 145 employers found to be non-compliant with National Minimum
Wage (NMW) legislation were not issued with a Notice of Underpayment (NoU) or a financial
penalty for any of the arrears they owed.</p><p>56 of these employers voluntarily
disclosed arrears of £742,587 owed to 4875 workers through the campaign announced
by HM Revenue & Customs on 29 July 2015.</p><p>83 of these employers, owing a
combined total of £841,282 to 8768 workers, were not issued with an NoU or penalty
for other reasons. For instance, HMRC will not issue a notice of underpayment where
complainant workers have entered into a compromise agreement with the employer, or
in cases where pay liabilities have been transferred to a new employer under the terms
of the Transfer of Undertakings (Protection of Employment) Regulations (1981).</p><p>In
addition, HMRC were also notified in 2015/16 of a further 6 employers who owed £482,005
of arrears to 412 workers. These were additional arrears related to cases originally
closed in 2014/15.</p>
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