Director’s checklist: Following wage underpayment

Wage underpayment—whether accidental or systemic—poses financial, legal, and reputational risks for organisations.

As a director, it is critical to have a structured approach to oversight, governance, and accountability to mitigate payroll compliance risks before they escalate.

Download the Director’s checklist: Key questions for management and actions following suspected or actual wage underpayment to gain clarity on:

• Board involvement – Knowing when and how to step in as a director, identifying key trigger points, conducting reviews, and establishing clear communication protocols.
• Governance & accountability – Strengthening compliance frameworks, holding management accountable, implementing director training, and proactively mitigating risks.
• Reputation management – Effectively managing stakeholder communication, assessing reputational impact, and maintaining trust.

Directors have a critical responsibility to oversee payroll compliance and ensure robust protocols are in place to respond effectively to potential underpayment issues. This checklist offers a structured framework to hold management accountable, proactively address risks, and implement the necessary measures when wage underpayment is suspected or confirmed.

Download the Director's checklist

Ensure your Board is equipped to identify risks, act swiftly, and protect your organisation.