NMW

A hefty Employment Tribunal award where the plaintiff was paid below the National Minimum Wage highlighted the complexities involved in how such awards are taxed.

A partner in a trading partnership is making a claim for his personal expenses.  He has included wife's wages at a level which are too low to warrant a PAYE scheme and his wife helps him in the bus

The financial year in California begins on 1 July.  This year's Budget for the State (which is the employer of about 10% of the total working population in California) has not yet been passed. 

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HMRC has created a dedicated team to resolve complex and high profile National Minimum Wage cases.

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A number of changes were made to the National Minimum Wage Act 1998 (NMWA 88) by the Employment Act 2008. The latter came into force on 6 April 2009, and makes the following broad changes :

An Employment Appeal Tribunal has ruled in HM Revenue & Customs'(HMRC) favour with regard to National Minimum Wage (NMW) legislation relating to tips.

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The National Minimum Wage (NMW) increased on 1st October 2007 to: