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Helping hands: Are you liable for the NMW?

Shared from Tax Insider: Helping hands: Are you liable for the NMW?
By Mark McLaughlin, May 2024

Mark McLaughlin looks at the national minimum wage for householders, families, and family businesses. 

Businesses are generally obliged to pay at least the national minimum wage (NMW) to their workers. Most UK workers over compulsory school age who ordinarily work in the UK are entitled to be paid the NMW.  

If an employer should have paid the NMW but fails to do so, HM Revenue and Customs (HMRC) can (among other things) issue a notice to pay arrears for up to six years previously, impose fines of up to £20,000 per worker, and ‘name and shame’ offenders. 

However, the NMW rules contain certain exclusions from the general obligation to pay the NMW, including in relation to family households and family businesses. 

In or out? 

The NMW rules broadly state that ‘work’ for NMW purposes excludes work done by a worker in

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