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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.
A review of measures for UK businesses and individuals.
Details of the Spring Budget 2023. Our summary focuses on the key issues.
Factsheets covering a range of relevant accountancy and business topics.