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This book is one of those in the excellent series of practical guides to unemployment and training benefits published by Unemployment Unit and Youthaid, an independent campaigning company financed by local authorities, trusts, unions, and other bodies. Although this particular volume was produced by the Scottish Low Pay Unit, the information it contains does apply throughout the UK ‐ a fact that could have been made more explicit. It is based on the 1998 National Minimum Wages Act, related regulations and DTI guidance notes, and forms a useful reference text for all those calculating minimum wage entitlements, measuring hours worked and maintaining records. It is aimed at employees, employers, trade union officials, employment agencies, careers officers and welfare rights advisors.

Starting with “Low pay facts and figures”, subsequent chapters cover The Low Pay Commission; National Minimum Wages (NMW) rates; the scope of NMW and groups excluded from the NMW. Details follow of how minimum wage pay is defined, payments that count, and payments that do not; hours worked by time workers, salaried hours workers, output paid workers and hours worked by people doing unmeasured work; how NMW is enforced ‐ worker’s remedies and the Inland Revenue’s viewpoints; protection against detriment and dismissal; and associated employment rights. The final chapters cover the Agricultural Wages Board and Tax credits.

Given the campaigning nature of the publisher, there is a noticeable “spin”, but the overall picture is one of impressive research and pioneering fact gathering (248 references listed), positive information giving, and a valuable contribution to a subject which, if not new ‐ Trade Boards were set up in 1909 to protect workers in the “sweated trades” ‐ is centred on recent legislation. Over 1.5 million low paid workers have benefited from NMW legislation, and this book, claimed to be the first guide to the subject, should be eagerly bought by both academic and public libraries, and anyone with a concern for low wages and wages policy.

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