National Minimum Wage support for Yorkshire & Humberside businesses

HM Revenue and Customs (HMRC) is contacting Yorkshire &Humberside businesses to help them get their workers’ wages right and ensure they are paying at least the National Minimum Wage (NMW) and National Living Wage (NLW), as appropriate. This is part of HMRC’s regular outreach activity across the UK.

The letters include a checklist to help employers identify common minimum wage risks, details of how to review wage payments, and how to correct any mistakes. By law, workers must be paid at least the minimum wage for their age for all their time spent working, and HMRC can support businesses to do this.

Some employers will also be offered a free support call with one of HMRC’s NMW experts to talk about any minimum wage concerns they have, and to ask questions.

HMRC encourages businesses that receive a support call invite letter to take up the offer. HMRC can help identify any mistakes and, if needed, support employers to put things right. HMRC will not charge penalties for wage underpayments if corrected as a result of the support call.

Employers who do not receive the offer of a support call will receive a second letter asking them to tell HMRC if they have identified any errors as part of their review. We strongly encourage employers to contact us if this is the case as this shows their commitment to compliance to help ensure workers are being paid correctly.

HMRC does not request any personal information in the letters or emails. Before sharing personal or financial details, you should search ‘HMRC tax scams’ on GOV.UK to access a checklist to help you decide if any contact is a scam.

You can find more information about the NMW and common causes of underpayments by searching ‘NMW employer checklist’ and ‘check your pay’ on GOV.UK.

Other sources of help from HMRC include pre-recorded webinars on: ‘how to avoid common mistakes’, ‘record keeping’ and ‘what to expect from an HMRC check’.

The current National Minimum Wage rates are:

• £12.71 – Age 21 and over (National Living Wage)

• £10.85 – Age 18 to 20
• £8.00 – Age under 18
• £8.00 – Apprentice

Those age 19 or over who have completed the first year of their apprenticeship are entitled to the National Minimum Wage or National Living Wage rate for their age.

For an employer’s guide to paying NMW, go to GOV.UK and search ‘calculating minimum wage’. If you would prefer to speak to someone, for general advice on NMW, you can call the ACAS helpline on 0300 123 1100. To note that from April‌‌‌ 2027, HMRC’s National Minimum Wage team is due to transfer to the newly established Fair Work Agency (FWA). The FWA is a key part of the government’s Make Work Pay plan which aims to tackle low pay, poor working conditions and poor job security.

Until April‌‌‌ 2027, HMRC will continue to be responsible for all NMW enforcement and compliance work, operating under contract to the FWA. During this transition period, you should continue to engage with NMW in the same way that you do now.