The Government has named 285 employers to date, and there have been 16 successful appeals. HMRC has issued 791 Notices of Underpayment (NoU) since 1 October 2013.
The criteria on which appeals against naming are considered are that it would not be in the public interest, it would be a national security issue, or that the employer or their family would suffer personal harm.
Not all employers who are issued an NoU since 1 October 2013 will be named. Employers must have owed arrears of over £100. The Department for Business, Innovation and Skills (BIS) also only names employers who have paid back all of the arrears owed – if, following the issue of an NoU, the employer has yet to complete a schedule of payment of arrears to their workers, has challenged the NoU, or is being taken to court to recover arrears that remain unpaid, their details will not be passed to BIS for naming.