In its latest update, a further 260 employers have been "named and shamed" by the Department of Business Energy and Industrial Strategy (BEIS) for failing to pay the National Minimum Wage (NMW). In addition, the level of fines issued by HMRC was the highest ever. Taken together with the the fact that HMRC currently has more than 2,000 open cases where it is investigating NMW compliance, it shows just what a hot topic NMW has become. In our experience many employers fail to understand the details of the NMW Regulations and are falling foul of some of the technical areas even where they have in place robust controls and processes to manage ongoing compliance.