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Statutory minimum wage / living wage levels.
National Minimum Wage rates apply to employees up to the age of 20.
National Living Wage (NLW) rates apply to employees 21 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.
20 Feb 2026
The Institute for Fiscal Studies (IFS) has warned the government that the UK's current fiscal policy 'needs a rethink'.
26 Jan 2026
A look at the latest changes and putting tax-efficient plans into action.