![[Basket]](images/basket.png){kind=small}
Your order![[cover image]](images/issue/LR200308.jpg)
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