UK National Minimum Wage (NMW) continues to be a high-risk area for many employers due to the complex rules and HMRC’s strict enforcement approach. NMW rates will increase from 1 April 2023, and with the 2023 rates increasing by an average c.10%, employers will be focused on budgets. HMRC’s enforcement activity has returned to pre-pandemic levels. NMW reviews continue to focus on the main risk areas, including working time, salary sacrifice and deemed deductions; and we are seeing increased scrutiny of NMW work types. What should your organisation be looking at?