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• Tax Credits
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    • Case law
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    • What does the law mean?
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    • How do tax credits work?
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      • The annual cycle
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      • Forms, notices and checklists
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      • Calculating tax credits
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      • Entitlement
        • WTC elements
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        • 2 child limit policy
      • Payments
      • What is income
        • The four steps
        • Disregarded income
        • Calculating tax credits income
        • Employment income
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        • Social security income
        • Student income
        • Investment income
        • Property income
        • Foreign income
        • Notional income
        • Miscellaneous income
      • Real Time Information and tax credits
      • Changes of circumstances
        • Changes that must be reported to HMRC
        • Bereavement
        • Other changes
        • How to notify changes
      • Understanding the disregards
      • Understanding childcare
        • Who can claim
        • Calculating costs
      • Understanding disability
      • Understanding couples
      • Understanding self-employment
      • Special circumstances
        • Foster carers
        • Domestic violence
      • Overpayments and underpayments
    • How much can your client get?
      • Rates and tables
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    • How to deal with HMRC
      • Acting on behalf of someone else
        • Intermediaries
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        • Appointees
      • Navigating HMRC
      • Contacting HMRC about tax credits
      • Obtaining information held by HMRC about a client
      • Challenging overpayments
      • Appeals
        • Appealable decisions
        • Starting an appeal
        • Official error
      • Disputes
      • Dealing with mistake and fraud
        • Examinations
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        • Penalties and interest
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        • Fraud
      • Dealing with overpayment debt
        • Tax Credits: DWP/DfC and tax credits debt
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        • Extra support service
      • Making a complaint
        • HMRC complaints
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      • Tax Credits Consultation Forum (formerly Benefits and Credits Consultation Group)
  • Policy
    • Research and reports
      • Where it all started
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• Universal Credit
  • Legislation and case law
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    • Who can claim Universal Credit
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      • Making a universal credit claim
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        • Calculating the transitional element
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      • Claim conditions
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      • Elements
        • 2-child limit
      • What is income for UC?
      • Capital rules
      • Self-employment
        • What counts as self-employment for UC?
        • Calculating income from self-employment
        • Surplus earnings and losses
        • Reporting income from self-employment
        • Gainful self-employment
        • Minimum income floor
        • Companies
        • Summary of differences between tax credits and UC
        • Legislation and guidance on self-employment
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    • External commentary
    • Local Council Tax / Rates
• National Minimum Wage
  • Legislation and case law
    • Statutes
      • Original
      • Consolidated
    • Statutory instruments
      • Original
      • Amending
  • Guidance
    • What does the law mean?
    • How does National Minimum and National Living Wage work?
    • How much is the National Minimum Wage?
      • Rates over the years
      • Calculators
    • How to deal with HMRC
  • Policy
    • Low Pay Commission reports
    • Public statistics
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• Child Benefit
  • legislation and case law
    • Statutes
      • Original
      • Consolidated
    • Statutory instruments
      • Original
      • Uprating and amending
    • Case law
      • Upper Tribunal decisions
      • Judgments of the higher courts
  • Guidance
    • What does the law mean?
      • Government websites
      • HMRC Manuals
      • Current leaflets
      • External commentary
    • How do child benefit and guardian’s allowance work?
      • Qualifying for child benefit and guardian’s allowance
      • Forms, notices and checklists
      • Making a claim
      • Changes of circumstances
      • High Income Child Benefit Charge
      • Overpayments
    • How much can your client get?
      • Rates and tables
      • Payment information
      • National Insurance credits
    • How to deal with HMRC
      • Acting on behalf of someone else
        • Intermediaries
        • Agents
        • Appointees
      • Contacting HMRC
      • Obtaining information held by HMRC
      • Submitting an appeal
      • Expected HMRC standards
        • HMRC Charter
        • Extra support service
      • Making a complaint
  • Policy
    • Where it all started
    • Research and reports
    • Public statistics
    • Public consultations
    • Policy changes
    • Government Committees
• Tax-free childcare
  • Legislation and case law
    • Statutes
    • Statutory instruments
  • Guidance
    • Who can claim?
      • Who is an eligible person?
      • Eligibility conditions
        • Responsibility for the child
        • Being in the UK
        • Paid work
        • Other benefits and childcare support
      • Declarations of eligibility
      • Qualifying children
    • How does Tax-Free Childcare work?
      • How much is Tax-Free Childcare worth?
      • What are qualifying childcare costs?
      • Entitlement periods
      • Making a claim
        • Opening an account
        • Reconfirmation process
        • Closing an account
        • Backdating
      • Managing a Tax-Free Childcare account
        • Paying into an account
        • Paying for childcare
    • Tax-Free Childcare and other childcare support
      • Employer supported childcare
      • Free childcare
      • Other childcare schemes
    • Dealing with HMRC
      • HMRC guidance and information
  • Policy
    • Scheme background
    • Public Consultations
• Blog

• Legislation and case law
• Guidance
• Policy
• Resources

• What does the law mean?
• How does National Minimum and National Living Wage work?
• How much is the National Minimum Wage?
• How to deal with HMRC

National Minimum Wage: How to deal with HMRC

In this section you will find links to advice for employees and employers. 

Employers

• Employing people
• NMW rates
• NMW calculator for employers
• Employers and the national minimum wage
• Enforcing the national minimum wage
• Being taken to an employment tribunal by an employee

Employees

• NMW calculator for employees
• Disputes over NMW
• Pay and work rights helpline
• Employment Tribunal

Last reviewed/updated 1 July 2022

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