HM Revenue & Customs (HMRC) is currently carrying out National Minimum Wage (NMW) and National Living Wage (NLW) compliance activity across the Home Counties.
We encourage Hertfordshire care providers to take this opportunity to review their payroll and working practices, as compliance is about more than an employee’s stated hourly rate.
Key areas to check
- Deductions or payments for uniforms, equipment or other work-related costs;
- Salary sacrifice arrangements;
- Travel time between assignments;
- Mandatory training time, including training completed at home; and
- Work carried out before or after a scheduled shift.
What providers should do
HMRC advises employers to review arrangements for both current and former workers. Where relevant, records may need to be checked for up to six years.
HCPA cannot provide legal or payroll advice on individual cases, but we strongly recommend that members review the official guidance and satisfy themselves that their arrangements are compliant.
Useful guidance: Calculating the minimum wage – GOV.UK