The National Minimum Wage (NMW) and National Living Wage (NLW) rate increases for 2024/25 have been announced.
As you will see from the table below the NMW bracket covering ages 21-22 has been removed and now the National Living Wage includes workers form 21 and over.
| Rate | |
| 21 and over | £11.44 |
| 18-20 | £8.60 |
| Under 18 | £6.40 |
| Apprentice | £6.40 |
HMRC provides a host of webinars that discusses NMW and some of the more common errors seen. These are well worth checking out along with the detailed guidance on the HMRC website.