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NMW enforcement in the social care sector

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From 1 November 2017, employers in the social care sector can apply to join HMRC’s new social care compliance scheme. The scheme will allow employers 12 months in which to conduct a self-review of any national minimum wage arrears and a further three months in which to pay, without incurring the usual penalties. The deadline for joining the scheme is 31 December 2018. All arrears will have to be paid by 31 March 2019 at the latest. In July, the government announced a waiver of penalties for arrears in respect of ‘sleep-in’ shifts which took place before 26 July 2017, pending a review of its guidance and enforcement policy for the sector. See http://bit.ly/2A8ozCj.

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