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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.
Why not get in touch with Quarter Chartered Accountants today for more information.
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HMRC is offering self assessment taxpayers a reminder that help is available to manage their tax bill.