HMRC has updated the way that it applies National Minimum Wage (NMW) penalties to employers who have staff transferred under Transfer of Undertakings (Protection of Employment) (TUPE) rules.
The changes apply where there has been a transfer of staff from one employer to another under TUPE Regulations 2006 provision.
Since 2 July 2018, where TUPE applies, all NMW liabilities, including the full penalty amount are applied to the new employer.
HMRC previously charged the former employers all or part of the penalties where they were triggered by arrears that accrued before workers were transferred under TUPE provisions.
Follow the link to read more on the enforcement of the national minimum wage including penalties.
