HMRC have a series of factsheets (FS) designed to tell employers about the checks they carry out to make sure workers are being paid at least the National Minimum Wage.
These were first published on 25 January 2016 and are as follows:
- FS1 – About National Living Wage and the National Minimum Wage checks
- FS2 – Carrying out a self-review of the National Living Wage and the National Minimum Wage
- FS3 – Guidance notes on the notice of underpayment
On 06 August 2020, the guidance in FS3 was updated regarding the information on outstanding amounts, penalties and appeals.