From 1 October 2008 the minimum wage for workers increases to the following:

• Workers aged 22 and over - £5.73 per hour
• Workers aged 18-21 -           £4.77 per hour
• Workers aged 16-17 -           £3.53 per hour

In addition new legislation is being passed with effect from 6 April 2009 to tighten up enforcement of the National Minimum Wage (NMW) with new inspection powers and criminal regime for NMW offences.

Click to view the new Employment Bill

Pay particular attention not to be caught out with employed family members.

HMRC has agreed that the NMW does not 'generally' apply to Directors provided there is no employment contract in place. However, you may want to consider this in your risk assessment and pay Directors at least the minimum wage to cover their non-director duties.

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