National Minimum Wage rates apply to employees up to the age of 24.

National Living Wage (NLW) 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.

Age NLW 21-24 18-20 16-17 Apprentice
From 1 April 2020 £8.72 £8.20 £6.45 £4.55 £4.15
From 1 April 2019 £8.21 £7.70 £6.15 £4.35 £3.90

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© 2020 Reza Samii. All rights reserved.
Reza Samii Chartered Accountants, 5 Calico Row, Plantation Wharf, Battersea, London SW11 3YH


Registered to carry out audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales.

Details about our audit registration can be viewed at www.auditregister.org.uk for the UK and www.cro.ie/auditors for Ireland, Under reference number C007390233.

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