Penalties for Failing to Comply

Heavy penalties may be imposed by HMRC on employers who fail to comply with the employee and all their statutory obligations.  Broadly speaking, it is a Statutory Offence to:

  • Not pay an employee what they are due.
  • Not providing records as required.
  • Not giving employee information required by law.
  • Not giving HMRC information formally required.

The maximum Statutory Penalty for any one offence is £3,000.  Failure to pay the National Minimum Wage is a Criminal Offence. Penalties can be expected to be higher than the Statutory Penalty.