HM Revenue & Customs (HMRC) has published a list of the more unusual excuses given by employers for failing to pay the National Minimum Wage to their employees. The list proves that sexism, racism, ageism and ignorance account for the majority of excuses. For the period from August 2005 to July 2006, HMRC identified underpaid salaries to the value of nearly £3.3m.

The ´Top 10´ worst excuses are as follows:

1. He doesn't deserve it - he's a total waste of space.

2. But she only wanted £3 an hour

3. I didn't think the workers were worth the NMW

4. I didn't think it applied to small employers

5. He is disabled

6. They can't cope on their own, and it's more than they would get in their own country

7. She's on benefits - if you add those to her pay, it totals the NMW

8. He is over 65, so the minimum wage doesn't apply

9. The workers can't speak English

10. I only took him on as a favour

Dawn Primarolo, Paymaster General, said, "By far the majority of employers are honest and scrupulous, so instances of non-payment are very much in the minority. But this list shows that there are still some rogue employers out there willing to flout the law, which is why our enforcement teams are hard at work across the UK to ensure that everyone is getting paid at least the national minimum wage".

The National Minimum Wage (NMW) will increase on 1 October 2006, with the main rate for workers aged 22 and over rising from £5.05 an hour to £5.35 an hour. Meanwhile, the development rate for those aged 18-21 will rise from £4.25 an hour to £4.45, and the rate received by 16-17 year olds will increase from £3 to £3.30 an hour.