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<p>The Government is clear that anyone entitled to be paid the National Minimum Wage
(NMW) or National Living Wage (NLW) should receive it. We are committed to cracking
down on employers who fail to pay the NMW/NLW.</p><p> </p><p>The current law makes
clear that anyone who carries out “work” for an employer is entitled to the NMW/NLW.
Where HMRC enforcement officers identify that there has been an underpayment, including
for breaches related to unpaid working time, they may issue a Notice of Underpayment
instructing the employer to pay the workers the arrears they are owed, and a penalty
of up to 200% of those arrears.</p><p> </p><p>In cases where the total arrears are
over £500, the Government considers publicly naming the employer via the NMW Naming
Scheme. We publicly name in most eligible cases (almost 95%), and exemption from naming
is only granted in the very limited circumstances set out in the NMW enforcement policy
document on gov.uk.</p>
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