The paper evaluates the influence of 2024 New Minimum Wage Act on service delivery in Enugu state – Nigeria using descriptive survey design. A researchers’ constructed questionnaire was used to generated data from 363 participants selected from a population of 3876 using Guilford and Flruchter (1973). Tables, percentage formula, and SPSS version 22.0 tools were used to analyze the data. Results of analysis reveal that the 2024 New Minimum Wage Act exerted no influence on public service delivery due to exorbitant utility, goods, and services prices increase; and government introduction of multiple and increased taxation system. The paper, therefore, recommends further investigation on how to manage prices of goods and services to deter its erosion of new minimum wage. It further recommends new taxation and prices harmonization and control policy together with the establishment of a Board to administer the policy.
Keywords: Enugu State, Service delivery, new minimum wage, service ethics and rules, taxation