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Minimum wage

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.

Age NLW 21-24 18-20 16-17 Apprentice
From 1 April 2020 £8.72 £8.20 £6.45 £4.55 £4.15
From 1 April 2019 £8.21 £7.70 £6.15 £4.35 £3.90

Registered to carry on audit work in the UK & Ireland 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 and www.cro.ie/auditors for Ireland, under reference number C006856925

ICAEW-member-firm

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Greenaway Chartered Accountants, 150 High Street, Sevenoaks, Kent TN13 1XE

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