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.
|From 1 April 2018
|From 1 April 2017
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The latest topical new story.
Off-payroll working in the private sector
HMRC has launched a consultation.