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Statutory minimum wage levels.
National Minimum Wage rates apply to employees up to the age of 24.
National Living Wage 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.
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08 May 2018
HMRC has shared a statement about how they are prioritising change in the department and as a result some parts of MTD will be delayed.
The Federation of Small Businesses (FSB) is warning small and medium-sized enterprises that time is running out for them to prepare.
The Government has stated that it will ensure that tax reliefs continue to work as they were intended as the new Scottish Income Tax rates and bands are introduced.
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