The codes, one for workers and one for employers, explain how the Inland Revenue will investigate the complaints of workers who believethey are not receiving the minimum wage and inspect the records of employers to ensure compliance with the minimum wage legislation.
The codes have been produced after consultation with representative and professional bodies, the TUC and Low Pay Units.
1. The national minimum wage came into force on 1.4.99and the Inland Revenue was appointed as the enforcement agency.
2. It is the responsibility of the Inland Revenue toinvestigate the complaints of workers who believe that theyare not receiving the minimum wage. The code (COP19) explainshow the Inland Revenue will handle workers’complaints and assures them that their complaint will be investigatedthoroughly and sympathetically.
3. The Inland Revenue is also responsible for enforcing the minimumwage by inspecting the records of employers to ensure compliance.The code (COP20) explains how the Inland Revenue will conducttheir enquiries, tells employers what they can expect to happenduring an enquiry and the standards they can expect from Inland Revenue officers.
NOTES FOR EDITORS
1. From 1st April 1999, when the National Minimum Wage Act 1998 became law, workers in the UK are legally entitled to be paid the following hourly rates of pay;
* #3.60 per hour for workers aged 22 and above
* #3.00 per hour for workers aged 18 to 21, and
* #3.20 per hour for workers aged 22 years and overwho are undertaking accredited training.
2. The rate for workers aged 18 to 21 was increased to #3.20 per hour from 1 June 2000. The rate for workers aged 22 and above will beincreased to #3.70 per hour from 1 October 2000.
3. To assist workers the Inland Revenue has set up a National Minimum Wage Helpline on 0845 6000 678 (local rate call). The role ofthe helpline is to advise workers of their rights in relation to the national minimum wage and to take details of employers who may not becomplying with the legislation whether through intent or not.
4. In the first year since the introduction of the national minimumwage Inland Revenue enforcement officers have obtained for workers payment of arrears of wages totalling #1.25 million and have also hadfavourable outcomes in the ten cases taken by us involving an Employment Tribunal hearing.
Crowe Clark Whitehill , the top 20 accountancy firm, has announced the promotion of Chris Mould to partner
The latest opinions from Accountancy Age on Making Tax Digital, and outline plans to evolve the UK's corporate governance regime
Five million taxpayers are ow using digital personal tax accounts (PTA) as part of the making tax digital strategy, HMRC said
UK-based non-doms have paid ten times more tax than the average taxpayer, raising concerns over the Brexit impact on non-dom contributions and therefore, the economy