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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.
05 Dec 2018
The Economic Affairs Committee has warned HMRC that small businesses 'could pay a heavy price' for Making Tax Digital for VAT.
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