HM Revenue and Customs has launched a new e-learning guide to help employers navigate their minimum wage responsibilities and work out if their workers are getting the right amount of National Minimum Wage or National Living Wage. 

The interactive guide covers important topics, such as: who is entitled to the minimum wage; what counts as working time; how much employees should be paid; and the repercussions if employees aren’t paid correctly.

HMRC is reminding employers that it is a criminal offence not to pay someone the National Minimum or National Living Wage.