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  1. Resources
  2. Tax rates & allowances

Minimum wage

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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COVID-19: measures for UK businesses

Measures for UK businesses and employers during the COVID-19 outbreak.
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Spring Budget 2021

Details of the Spring Budget 2021. Our summary focuses on the key issues.
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Factsheets

Factsheets covering a range of relevant accountancy and business topics.