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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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04 Jul 2018
A plumber has won a legal battle for working rights in a Supreme Court ruling.
HMRC have issued the latest version of the Employer Bulletin.
HMRC has confirmed that the tax gap for 2016/17 has fallen to 5.7%.
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