Section 106 — Notices of underpayment: further provision
Extent: E+W+S+N.I.
This version in force from 2026-04-07
Snapshot: 2026-08-24
Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .
(1) Where a notice of underpayment relates to more than one underpaid individual, the notice may identify the individuals by name or by description.
(2) A notice of underpayment must specify, for each underpaid individual to whom it relates—
(a) the relevant day in relation to the individual;
(b) the sum due to the individual on that day and how that sum was calculated;
(c) the period or periods, or event or events, in respect of which it was due;
(d) the statutory pay provision under or by virtue of which it was due;
(e) the fact that any period for payment of that sum to be made ended without the sum having been paid;
(f) the required sum in respect of the individual and (if different from the sum mentioned in paragraph (b)) how that sum was calculated.