Minimum wage

Statutory minimum wage levels.

National Minimum Wage rates apply to employees up to the age of 22.

National Living Wage (NLW) rates apply to employees 23 and over.

The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.

Penalties apply to employers who fail to pay minimum wages.

Age	NLW	21-24	18-20	16-17	Apprentice
From 1 April 2021	£8.91	£8.36	£6.56	£4.62	£4.30
From 1 April 2020	£8.72	£8.20	£6.45	£4.55	£4.15

The latest news

06 Sep 2021

HMRC outlines changes to late payment penalty regime

HMRC has published a policy paper outlining the forthcoming changes to the penalties for late payment and interest harmonisation for taxpayers.

06 Sep 2021

Digital marketplaces to report sellers' incomes from 2023

HMRC has published a consultation that outlines plans to implement reporting rules for digital platforms first put forward by the Organisation for Economic Co-operation and Development (OECD).

06 Sep 2021

CIOT warns over stamp duty refund claims

The CIOT has warned that some claims being made by firms offering help with Stamp Duty Land Tax (SDLT) refunds are too good to be true.

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Minimum wage

The latest news

HMRC outlines changes to late payment penalty regime

Digital marketplaces to report sellers' incomes from 2023

CIOT warns over stamp duty refund claims