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Statutory minimum wage levels.
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.
06 Oct 2022
The government has abandoned its plan to abolish the top rate of income tax due to the negative reaction it has received.
Chancellor Kwasi Kwarteng used the 2022 Mini Budget to announce a series of tax cuts for businesses and individuals.