Hmrc recently published the largest list to date of employers 'named and shamed' for failing to pay their staff the National Minimum Wage (NMW). This coincides with a number of high profile cases over the last few months, so employers need to take real care in ensuring that they are not inadvertently caught out by the myriad rules involved. Employers need to be familiar with not only the rates laid down by the legislation, but also the manner in which the hourly rate of pay is calculated in order to determine whether NMW has been paid for all hours worked.
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