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The New National minimum wage and National Living Wage rates are in place – are your records up to date for Payroll?

  • 2 days ago
  • 1 min read

You must be at least:

  • school leaving age to get the National Minimum Wage

  • aged 21 to get the National Living Wage - the minimum wage will still apply for workers aged 20 and under


Current rates

The rates change on 1 April every year.

21 years and over £12.71 per hour – based on the average working week of 36.5 hours that is a salary of £24,123.58

18 years to 20 years £10.85 per hour - based on the average working week of 36.5 hours that is a salary of £20,593.30

Under 18 years of age £8.00 per hour - based on the average working week of 36.5 hours that is a salary of £15,184.00

Apprentices £8.00 per hour - based on the average working week of 36.5 hours that is a salary of £15,184.00


Apprentices


Apprentices are entitled to the apprentice rate if they’re either:

  • aged under 19

  • aged 19 or over and in the first year of their apprenticeship

Example

An apprentice aged 21 in the first year of their apprenticeship is entitled to a minimum hourly rate of £8.


Apprentices are entitled to the minimum wage for their age if they both:

  • are aged 19 or over

  • have completed the first year of their apprenticeship

Example

An apprentice aged 21 who has completed the first year of their apprenticeship is entitled to a minimum hourly rate of £12.71.

 
 
 

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Contador Accountancy (associated with Louise Rogers Accountancy)

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