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National Minimum Wage rates are to rise from October 2009, with the minimum rate for workers aged 22 and over rising to £5.80 an hour.

From October 2009, National Minimum Wage rates will increase from:

£5.73 to £5.80 an hour for workers aged 22 and [...]

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From May 2010 new penalties for late payment of PAYE will be implemented. From then on, employers and contractors may have to pay a penalty if they do not pay the PAYE due each month, on time and in full.

How do the new penalties work?

The penalties will be a percentage of the amount [...]

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