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Statutory minimum wage levels.
National Minimum Wage rates apply to employees up to the age of 24.
National Living Wage rates apply to employees 25 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.
Trusted accountants, fixed fees and professional services.
07 May 2019
HMRC has published guidance on the extension of the off-payroll working rules (also known as IR35) to the private sector.