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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.
31 Jul 2025
Most UK SMEs are not using salary exchange so are missing out on a potential £2.7 billion in employer National Insurance contribution (NIC) savings, according to insurance broker Howden.
30 Jul 2025
HMRC has launched a new online PAYE service, which it says will give 35 million workers more control over their tax affairs.