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National Minimum Wage rates apply to employees up to the age of 24.
National Living Wage (NLW) 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.
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The latest topical new story.
The JSS starts from 1 November 2020.
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IR35 private sector changes delayed until April 2021
The government has announced a delay to the off payroll working rules, in response to the spread of coronavirus.
The reforms have been deferred from April 2020 to 6 April 2021.
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