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J R Watson & Co Accountants

Northampton: 01604 630745 Rugby: 01788 575037 Email us

Minimum wage

Statutory minimum wage levels.

  1. Resources
  2. Tax rates & allowances

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.

Age 25+ 21-24 18-20 16-17 Apprentice
From 1 April 2019 £8.21 £7.70 £6.15 £4.35 £3.90
From 1 April 2018 £7.83 £7.38 £5.90 £4.20 £3.70
Capital allowances Capital gains tax Child benefit Corporation tax Income tax Individual Savings Account (ISA) Inheritance tax Minimum wage National insurance Pensions Stamp duty & land taxes Statutory pay Tax reliefs for individuals Value added tax Vehicles

The latest news

04 Dec 2019

Making sure gifts to employees are tax-free

Some employers may wish to give a small gift to their employees.

04 Dec 2019

Advisory fuel rates for company cars

New company car advisory fuel rates have been published which took effect from 1 December 2019.

04 Dec 2019

HMRC offers tips on avoiding Self Assessment tax scams

HMRC is giving information to taxpayers to help them avoid scams ahead of the Self Assessment deadline.

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© 2019 J R Watson & Co Accountants. All rights reserved.

Northampton Office: Eastgate House, 11 Cheyne Walk, Northampton, Northamptonshire NN1 5PT

Rugby Office: Sir Frank Whittle Business Centre, Great Central Way, Rugby, Warwickshire CV21 3XH


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