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.