Off-payroll rules for the private sector Digital Services Tax Insolvency hierarchy changes Private Residence Relief changes Working parents may be eligible for tax-free childcare this summer VAT changes may cause construction chaos Wage growth at a high Updated guidance on spotting HMRC scammers

Minimum wage

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