Minimum wage Northampton and Rugby : J R Watson & Co Accountants

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

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

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

04 Dec 2019

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