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In the biggest rise in National Minimum Wage (NMW) rates for those under 25 for a decade, new rates apply from 1 April 2018.
18-20 and 21-24 year-olds see increases of 4.7% and 5.4% respectively. There is also a 4.4% increase in the National Living Wage (NLW) for those aged 25 and over.
NMW and NLW vary depending on age and whether or not a worker is an apprentice.
Rate from 1 April 2018
NLW for workers aged 25 and over
£7.83
the main rate for workers aged 21-24
£7.38
the 18-20 rate
£5.90
the 16-17 rate for workers above school leaving age but under 18
£4.20
the apprentice rate *
£3.70
*for apprentices under 19, or 19 or over and in the first year of their apprenticeship
There are no exemptions from paying NMW on the grounds of the size of the business.
07 Jun 2021
The online claims service for the fifth SEISS grant will be open from late July 2021.
Businesses that deferred VAT payments last year have less than a month left to join online and pay in monthly instalments under the VAT Deferral New Payment Scheme.