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Statutory minimum wage levels.
National Minimum Wage rates apply to employees up to the age of 24.
National Living Wage (NLW) rates apply to employees 25 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.
08 Jun 2020
Chancellor Rishi Sunak has announced changes to the government''s Coronavirus Job Retention Scheme (JRS).
On 5 June 2020, HMRC announced a five-month delay to the introduction of the domestic VAT reverse charge for construction services.
Several changes to the CLBILS scheme have taken effect from 26 May.