Indv and Small Business Compliance
HM Revenue and Customs
Southern Health and Social Care Trust
The Southern Trust Headquarters
Southern College of Nursing
Craigavon Area Hospital
68 Lurgan Road
17 May 2018
National Minimum Wage and National Living Wage
We enforce National Minimum Wage (NMW) under the National Minimum Wage Act and
from 1 April 2016 this has incorporated National Living Wage. Where I refer to NMW, this
also covers the National Living Wage where appropriate.
Closure of check
From the information I’ve seen, I identified that you hadn’t paid some of your workers at least
the correct rate of NMW. I told you that you must pay those workers their arrears of pay and
start paying them at least the correct rate of NMW. I’m now satisfied that you’ve done this.
If I receive information in the future that suggests you’re not paying your workers at least the
correct rate of NMW, I may contact you again.
The arrears of pay occurred because you failed to implement the National Living Wage rate
applicable at 1 April 2017.
Important information about the National Minimum Wage Naming Scheme
Paying workers the NMW is the law and breaking that law is a serious offence. As you had
paid some of your workers less than the NMW, you’ve broken NMW law. Your details wil
now be referred to the Department for Business, Energy and Industrial Strategy (BEIS) for
consideration under the NMW naming scheme.
This was explained in the factsheet you received at the start of my check, NMW FS1,
‘National minimum wage information for employers’. I enclose another copy in case you no
longer have the one I sent you.
Please read it carefully, as it explains about making representations to BEIS if you
believe that your details should not be published
The exceptional circumstances are:
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
HMRC 06 17
SEES~A117052018~A2Southern Health and Social Care Trust~A36~B6CFS-1438018~
naming by BEIS carries a risk of personal harm to an individual or their family
there are national security risks associated with naming in this instance
other factors which suggest that it would not be in the public interest to name the
You have 14 working days from the date of this letter to send representations to BEIS. If
BEIS don’t receive any representations from you then you’l be named by national press
release under the BEIS NMW Naming Scheme at the earliest opportunity. That press
release will be published on the GOV.UK website, where it may be of interest to national and
local media, as well as to members of the public. You won’t be notified of the date that your
details will be published.
How to make representations to BEIS
You can make representations by email to firstname.lastname@example.org
You should include evidence to support your representations.
Alternatively, you can send the information to the address below. We suggest that you do
this by recorded delivery to:
Department for Business, Energy and Industrial Strategy
National Minimum Wage Team - NMW Naming Scheme Representations
Abbey 1, 3rd Floor
1 Victoria Street
You can find more information about the Department for Business, Energy and Industrial
Strategy National Minimum Wage Naming Scheme from the leaflet NMW FS1 that I have
sent you, or from our website. Go to www.gov.uk/government/publications/enforcing-
Advice about record keeping
Under national minimum wage law, employers must keep records that demonstrate that they
are paying their workers at least the national minimum wage. Those records must be kept
for at least 3 years. During my review, I gave you the following advice about record keeping:
There are three circumstances when work is Time Work.
Where the worker is paid under his contract solely according to the length of time
Where the worker is paid under his contract according to his level of output over
an hour (or other period of time) and the worker is required to work for a set period of
time. (This differs from ‘output work’.)
Where the worker works as in 2 above, but is paid by the hour because he fails to
reach the level of output per hour set by his contract.
Some workers are paid a salary by their employer however this by itself is not sufficient
to treat the person as performing salaried hours work for National Minimum Wage
purposes; a worker is only performing salaried hours work when all of the following
They are paid under their contract for an ascertainable basic number of hours per
They are entitled to an annual salary for those hours (the basic hours),
They are entitled to no other payment for the ascertainable basic hours except a
CFS-1438018 CFS-1438018 135415
They are paid either in equal weekly or monthly instalments (or by varying
monthly instalments resulting in the worker being entitled to be paid in equal amounts
I would remind you that, deductions that an employer makes from a worker’s pay
deemed to be for the employer’s own use and benefit have the effect of reducing pay for
If you have an adviser acting on your behalf, you may want to show them this letter.
Whichever method you choose to contact us about this check, you need to quote the case
reference CFS-1438018 and any other references shown above. If you write you need to
use the address shown above. If you send documents you must tell us if you want them
returned as we may securely destroy them after 50 days.
Join the millions of taxpayers already using their Personal Tax Account to access a range of
HMRC services. It takes just a few minutes to get started, go to www.gov.uk/personal-tax-
To find out what you can expect from us and what we expect from you go to
www.gov.uk/hmrc/your-charter and have a look at 'Your Charter'.
CFS-1438018 CFS-1438018 135415