Labour Research (August 2003)

Features: Law matters

Minimum wage

The National Minimum Wage is a gross rate, not a net rate according to a ruling of the Employment Appeal Tribunal (EAT). The EAT ruled in a recent case that an employer could pay his workforce below the National Minimum Wage because they were paid net of tax and national insurance.

* Joshi v Sandercock EAT/1140/02


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