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Statutory minimum wage / living wage levels.
National Minimum Wage rates apply to employees up to the age of 20.
National Living Wage (NLW) rates apply to employees 21 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.
13 Oct 2025
HMRC brought in an extra £4.6 billion in tax revenue last year by using its 'big data' system.
10 Oct 2025
There is now less than a year until the UK government introduces a Vaping Products Duty (VPD) and vaping duty stamps (VDS) on 1 October 2026.