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24 April 2025
Wage compliance for small business

A law change from 1 January 2025 means that small businesses intentionally underpaying employee’s wages can now be deemed to have committed a criminal offence.

The Voluntary Small Business Wage Compliance Code provides a guide for employers on how to help pay employee wages correctly and to understand how the Code applies to their business, including a useful checklist, case studies and tips for best practice.

Employers will comply with the Code if they did not intentionally underpay their employees (i.e. they made an honest mistake) and complaints will be assessed by examining several different factors.

Find out more about the code and how to comply.