Updated September 2026
Reviewed by Experts
Guide Report NMW underpayment — Official GOV.UK form; HMRC enforces NMW for the Fair Work Agency

How to Report Minimum Wage Underpayment

If you believe your employer is paying below the National Minimum Wage, use the official GOV.UK pay and work rights form. HMRC enforces NMW on behalf of the Fair Work Agency.

Step 1 — Check you're being underpaid

First confirm your rate is below the legal minimum for your age band.

21+ (NLW)£12.71/hr
18–20£10.85/hr
Under 18£8.00/hr
Apprentice (yr 1 or under 19)£8.00/hr

Step 2 — Gather evidence

Before reporting, collect as much of the following as possible:

  • Your payslips (or screenshots if digital)
  • Your employment contract or written statement of terms
  • Records of hours worked (rota, timesheets, clocking records)
  • Bank statements showing payments received
  • Any written communications about pay from your employer

Step 3 — Report on GOV.UK (HMRC / Fair Work Agency)

HMRC enforces the National Minimum Wage on behalf of the Fair Work Agency. Use one official form. Tell them on the form if you do not want the employer given your name.

Official formgov.uk/government/publications/pay-and-work-rights-complaints
Advice helplineAcas 0300 123 1100
HoursMon–Fri, 8am–6pm
Who investigates NMW?HMRC, on behalf of the Fair Work Agency

Step 4 — What happens after you report

HMRC investigationTimescales vary by case
Employer penaltyUp to 200% of arrears owed
Back pay requiredFull arrears must be paid to worker
Public namingRepeat offenders named by government
⚖

Alternative: Employment Tribunal claim

You can also bring a claim directly at an Employment Tribunal within 3 months of the last underpayment. This is separate from reporting via the GOV.UK form and you can do both. Acas early conciliation is required first — contact Acas at acas.org.uk or 0300 123 1100 before filing a tribunal claim.

📞

Get free advice from ACAS first

Before reporting or taking legal action, you can get free, impartial advice from ACAS (Advisory, Conciliation and Arbitration Service). They can advise on your rights and help resolve disputes without going to tribunal. Visit acas.org.uk or call 0300 123 1100.

Common Questions

HMRC enforces the National Minimum Wage on behalf of the Fair Work Agency. Tell them on the form if you do not want the employer told who complained. You can report even if you no longer work there.
It is illegal for an employer to dismiss or penalise you for asserting your right to minimum wage or for reporting a violation. This is considered automatic unfair dismissal and you can bring a claim at an Employment Tribunal regardless of how long you've worked there.
HMRC (on behalf of the Fair Work Agency) can recover up to 6 years of underpayment. Employment Tribunal claims must be made within 3 months of the last underpayment (or the most recent in a series).
Minimum wage applies regardless of how you are paid — cash in hand, bank transfer, cheque or any other method. If you receive cash in hand below minimum wage, you can still use the official pay and work rights form. Keep records of what you were paid and when.

About this guide

This calculator is maintained by UKMinimumWage.co.uk using published GOV.UK rates for 2026/27. Last updated August 2026. This site is not HMRC-endorsed.