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Statutory minimum wage levels.
National Minimum Wage rates apply to employees up to the age of 20 (22 before 1 April 2024).
National Living Wage (NLW) rates apply to employees 21 and over (23 and over before 1 April 2024).
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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09 Mar 2025
The government has launched a consultation on plans for the rollout of electronic invoicing (e-invoicing) in the UK.
The government has stopped controversial plans to collect information about the exact hours worked by every employee in PAYE returns.
An increasingly complex tax system is costing UK businesses an estimated £15.4 billion a year in compliance, according to a report from the National Audit Office (NAO).
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