A MAJOR government campaign is underway to ensure that workers know how much they are entitled to under minimum wage legislation – and HMRC has made more officers available to investigate any complaints arising.

HMRC has the power to enforce both the National Minimum Wage and the National Living Wage, both of which will increase from April 1 this year, following an announcement in the March Budget.

Accountants Saffery Champness has warned that a campaign of Revenue compliance checks would appear to be underway in the rural sector, covering workers in agriculture, horticulture, and other areas such as, for example, beaters’ pay.

In Scotland, the minimum wage payable to agricultural workers is set by the Scottish Agricultural Wages Board. Saffery Champness partner Jamie Younger, based in the firm’s Edinburgh office, explained: "HMRC can ask to see records to ensure that the correct levels are being paid, and has the powers to instigate criminal prosecutions or fines in lesser cases, where they suspect that an employer is refusing or wilfully neglecting to pay staff at least equal to the National Minimum Wage, where proper records are not being kept, or where false entries have been made in records.

"We would urge all employers in the rural sector to be aware of the correct minimum wage levels and to ensure that their records are correct and up to date. There can be issues with beaters, casual workers, housekeepers and temporary staff. Where there is any doubt then professional advice should be sought," said Mr Younger.