Minimum wage

Statutory minimum wage levels.

National Minimum Wage rates apply to employees up to the age of 22.

National Living Wage (NLW) rates apply to employees 23 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 NLW 21-24 18-20 16-17 Apprentice
From 1 April 2021 £8.91 £8.36 £6.56 £4.62 £4.30
From 1 April 2020 £8.72 £8.20 £6.45 £4.55 £4.15

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T: 01604 718866
F: 01604 716880
E: info@phm-accountants.co.uk

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Phipps Henson McAllister are registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England & Wales.

Details about our audit registration can be viewed at www.auditregister.org.uk for the UK, under reference number EWC008449569.

This firm is not authorised under the Financial Services and Markets Act 2000 but we are able in certain circumstances to offer a limited range of investment services to clients because we are members of the Institute of Chartered Accountants in England and Wales. We can provide these investment services if they are an incidental part of the professional services we have been engaged to provide.