National Minimum Wage

The Inland Revenue has the power to issue an enforcement notice against any employer it believes is not paying the National Minimum Wage (NMW). However, if the employer challenges the amount set down in the enforcement order but the facts make it difficult to determine what the appropriate figure should be, the tribunal must substitute a new figure, even if this is an estimate only.

* The Commission of the Inland Revenue v St Hermans Estate EAT/0121/01