Our software checks every time we process payroll to make sure the employee is on the correct rate of pay in relation to their age

The National Minimum Wage is enforceable by HMRC

HMRC take a rather dim view on employers who do not adhere to the national minimum wage.  Now payroll is reported more frequently in Real Time Information (RTI) HMRC are finding it considerably easier to keep a check on employers who break the rules

Employers should not subject their workers to less than the minimum wage

The employee must be at least school leaving age for the minimum wage to apply.  In England pupils can leave school on the last Friday in June if they turn 16 or have already turned 16 by the end of that years summer holidays.  Pupils born on or after 1st September 1997 must stay in so form of education until their 18th Birthday.

The National Minimum Wage is now reviewed on the 1st April

National Minimum Wage Rates
1st April 2018 to 31st March 2019
  • £7.83 for 25 years and over (national living wage)
  • £7.38 for 21 to 24 year olds
  • £5.90 for 18 to 20 year olds
  • £4.20 for under 18’s
  • £3.70 for Apprentices under 19 in their first year as an apprentice

(Apprentices over 19 get the national minimum wage rate that applies to their age after their first year as an apprentice)

1st April 2017 to 31st March 2018
  • £7.50 for 25 years and over (from 1st April 2016)
  • £7.05 for 21 years or over
  • £5.60 for 18 to 20 year olds
  • £4.05 for under 18’s
  • £3.50 for Apprentices under 19 in their first year as an apprentice

(Apprentices over 19 get the national minimum wage rate that applies to their age after their first year as an apprentice)

The National Minimum Wage is enforceable by HMRC.  Employers should not subject their workers to less than the minimum wage